- Online Business,
- Tax Evasion,
- Literature Analysis,
- Research Trends
Copyright (c) 2023 Melati indah Lestari, Mochammad Tanzil Multazam, Pristiwanto Pristiwanto
This work is licensed under a Creative Commons Attribution 4.0 International License.
This data article describes a comprehensive analysis of literature related to "Online Business and Tax Evasion" sourced from the Lens.org database. Using keyword-based searches and filtering techniques, data was exported and inputted into the Zenodo.org database for research purposes. The analysis unveils patterns in the publication, such as the leading institutions contributing to this field, fluctuating publication rates over the years, dominant fields of study, and the most active authors and publishers. The data not only offers insights into the landscape of research on online business and tax evasion but also serves as a valuable resource for scholars and the general public.
- The United Kingdom emerges as the most active country, contributing 61 articles, with leading institutions like LSE and Teeside University at the forefront.
- Publication trends observed from 1997 to 2021 indicate fluctuations, with 2018 seeing the highest number of articles at 28.
- The top fields delving into this topic are political science, law, business, economics, and sociology, demonstrating the interdisciplinary nature of the subject.
Keywords: Online Business, Tax Evasion, Lens.org, Literature Analysis, Research Trends
- D. Freeman, ‘North-South negotiations about financing for development: state, society and market in the global age’, Glob. Policy, vol. 9, no. 3, pp. 377–386, Apr. 2018, doi: 10.1111/1758-5899.12551.
- A. Lloyd, ‘Working for free illegal employment practices, “off the books” work and the continuum of legality within the service economy’, Trends Organ. Crime, vol. 23, no. 1, pp. 77–93, Sep. 2018, doi: 10.1007/s12117-018-9351-x.
- Y. Chistyakova, D. S. Wall, and S. Bonino, ‘The Back-Door Governance of Crime: Confiscating Criminal Assets in the UK’, Eur. J. Crim. Policy Res., vol. 27, no. 4, pp. 495–515, Sep. 2019, doi: 10.1007/s10610-019-09423-5.
- N. Ž. Kovačević and S. Gadžo, ‘STEUERBEZOGENE RISIKEN DER FUSIONEN UND ÜBERNAHMEN IN KROATIEN: ABGRENZUNG ZWISCHEN LEGITIMER UNTERNEHMENSUMSTRUKTURIERUNG UND AGGRESSIVER STEUERPLANUNG’, Zb. Pravnog Fak. Sveučilišta U Rijeci, vol. 39, no. 4, pp. 1731–1747, 2019, doi: 10.30925/zpfsr.39.4.10.
- B. Torgler, ‘Serious tax noncompliance: Motivation and guardianship’, Criminol. Public Policy, vol. 9, no. 3, pp. 535–542, Jul. 2010, doi: 10.1111/j.1745-9133.2010.00648.x.
- A. Shen and G. A. Antonopoulos, ‘No Banquet Can Do without Liquor: Alcohol counterfeiting in the People’s Republic of China’, Trends Organ. Crime, vol. 20, no. 3, pp. 273–295, Nov. 2016, doi: 10.1007/s12117-016-9296-x.
- L. Urquhart and D. McAuley, ‘Avoiding the internet of insecure industrial things’, Comput. Law Secur. Rev., vol. 34, no. 3, pp. 450–466, 2018, doi: 10.1016/j.clsr.2017.12.004.
- D. Onu and L. Oats, ‘Tax Talk: An Exploration of Online Discussions Among Taxpayers’, J. Bus. Ethics JBE, vol. 149, no. 4, pp. 931–944, Feb. 2016, doi: 10.1007/s10551-016-3032-y.
- C. B. Wynter and L. Oats, ‘Knock, Knock: The Taxman’s at Your Door! Practice Sense, Empathy Games, and Dilemmas in Tax Enforcement’, J. Bus. Ethics, vol. 169, no. 2, pp. 279–292, Oct. 2019, doi: 10.1007/s10551-019-04300-x.
- E. Hemberg, J. Rosen, G. Warner, S. Wijesinghe, and U.-M. O’Reilly, ‘Detecting tax evasion: a co-evolutionary approach’, Artif. Intell. Law, vol. 24, no. 2, pp. 149–182, Apr. 2016, doi: 10.1007/s10506-016-9181-6.