| Summary: | The main objective of the research was to visualize and analyze complex datasets for the
development of keyword maps and the identification of clusters of connected terms. In order to
highlight thematic relationships between words, thus providing insight into the dynamics of the
domains of interest, we used VOSviewer, a versatile digital tool. With this tool we detected subdomains connected with fraud or various specialisations within the domain. The approach adopted
for this study was the bibliometric analysis of a total volume of 1377 articles, which were indexed in
the Scopus database over a nine-year period from 2015 to 2023. The primary topic of these articles
was tax evasion, while secondary topics were accounting, forgery and legal issues. In addition, the
keywords used, relevant by their frequency and impact, gave us the opportunity to identify dominant
themes and uncover less explored areas of research, thus being able to guide future directions of
study.
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