This scientometric study has shown the landscape of tax avoidance research strategies and the development and new trends in the area. It has supplemented the linked reviews and addressed the restrictions that focused on investment, policy, and regulation by including pertinent papers from the Web of Science utilizing keywords for searches. Through a study of significant publications, cooperation and citation patterns, and publishing keywords, the findings have helped to illustrate current research on tax avoidance conditions and trends.
Regarding key publications, it should be noted that the most-cited sources are theoretical papers or conversations. The findings imply that the growth of tax avoidance as a reasonably well-known area has been hampered by the absence of a clear and uniform definition for the fundamental concepts involved, especially for work in the early years. Widely cited publications, such as (Chen et al., 2010; Graham et al., 2014; Lampenius, Shevlin, and Stenzel, 2021; Terry Shevlin and Oktay Urcan, 2021). Concept definition and presenting a framework to guide the development of tax regulations through tariffs and tax strategies through tax avoidance (McGuire, Omer, and Wang, 2012; Kirsten A. Cook, William J. Moser, 2014; Cook, Moser and Omer, 2017; Neuman, Omer and Schmidt, 2020) Omer, Ricahrson and Taylor (2015). They have also proposed that multinational corporations have effective tax rates equal to those of domestic firms. Zhang, Zhang, and Yang (2021) Identified avenues via which businesses might decrease non-tax expenditures linked with tax avoidance and corporate tax obligations without paying significant agency charges. The basis for subsequent work often involves relevant technologies (Faccia and Mosteanu, 2019; Setyowati et al., 2020; Oreku, 2021).
When collaboration networks were examined, patterns of people working together to avoid taxes were found. The number of co-authors on research papers has increased, so more people are working together on research. Regarding country/region, researchers from the USA have been significant, and Chinese and German researchers are increasingly involved in the field. But international cooperation is still rare, except when the USA and China work together. The context of the country or region may have been better reflected in previous research on tax avoidance.
Keyword grouping has revealed the main areas and new developments of keywords whose frequency has increased sharply over time. Keywords broadly address aspects of tax avoidance. Keywords that have been used a lot in recent years, such as "aggressiveness," "incentive," "avoidance," and "performance." A trend that emerged from tax avoidance led to the development of technology. Also, this pattern has been shown to continue the development of relevant technologies. The newest improvements in technology – such as financial derivatives, sustainability tax avoidance (Bird and Davis-Nozemack, 2018), information systems, and blockchain (Hoffman, 2018; Faccia and Mosteanu, 2019; Setyowati et al., 2020; Xu Chena*, Huan Yanga, Xiaojun Wangb, and A., 2020), Big data tax system (Lismont et al., 2018; Ruan et al., 2019; Saka, Oshika and Jimichi, 2019). As the discipline of taxation will relate to regulating a particular country or region across countries, this trend can be developed (Zucman, 2014; Rosli, Ling, and Embi, 2018; Seiler, Tuchman, and Yao, 2021).
With the improvement of the business environment, tax regulation, and taxpayers over the years, there is a different emphasis on tax avoidance. The topic that stood out in the previous period was more inclined to the factors affecting tax avoidance. In the later period, hot topics include the development of tax avoidance research that is more towards the tax system, tax behavior, and tax disclosure. Topics that have emerged in recent years have addressed aggressiveness and conformity, representing a potential direction for developing tax avoidance research. However, not many studies examine tax avoidance related to taxable income, financial constrain, risk, investment, information systems, and corporate governance; most studies only focus on aspects of aggressiveness and incentives. This topic will be potential for future research.