Tax Evasion in Ecuador

Abstract

By means of this document, it was possible to analyze the main characteristics of the volume of scientific production related to the study of the Tax Evasion variable. A bibliometric analysis was proposed to analyze details such as Year of Publication, Country of Origin of the publication, Area of Knowledge in which the published research is carried out, and the Type of Publication most frequently used by the authors of each document published in high-impact journals indexed in the Scopus database during the period between 2017 and 2022 by Latin American institutions. Among the main findings, it was possible to determine that, for the execution of the different research methodologies, the report of 91 scientific documents related to the study of tax evasion at the Latin American level was achieved. The maximum number of publications made in a year was 31 papers submitted in 2022. The country of origin of the institutions that reported the highest number of records in Scopus was Brazil, with 13 documents. The area of knowledge with the greatest influence at the time of executing the research projects that resulted in scientific publications was Social Sciences with 40 documents. Finally, the type of publication most frequently used to publicize findings from the analysis of the aforementioned variables was Journal Articles, which represented 75% of the total scientific production.