PERSONAL INCOME TAX GAPS: BIBLIOMETRIC AND ECONOMETRIC ANALYSIS
Abstract. The article is devoted to the essence and features of the formation of personal income tax gaps. The object of the paper is 1795 publications indexed in the Scopus database on the tax gaps in the national economy. The time horizon of the study was in 1935—2021. On the basis of bibliometr...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
FINTECH Alliance LLC
2021-09-01
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| Series: | Фінансово-кредитна діяльність: проблеми теорії та практики |
| Subjects: | |
| Online Access: | https://fkd.net.ua/index.php/fkd/article/view/3507 |