English
Ciência-IUL
Publicações
Descrição Detalhada da Publicação
A literature review: Empirical research on tax havens, years 2008 to 2018
2020 15th Iberian Conference on Information Systems and Technologies (CISTI)
Ano (publicação definitiva)
2020
Língua
Português
País
Estados Unidos da América
Mais Informação
Web of Science®
Scopus
Google Scholar
Esta publicação não está indexada no Google Scholar
Abstract/Resumo
The exposure of several financial scandals and the crisis in 2008 revealed the true dimension of Tax Havens, and consequently brought them to the spotlight. Aiming to analyze the empirical research produced about Tax Havens, a sample of a time period of 10 years was collected from Scopus. To achieve this goal, an analysis was performed on a set of variables in order to characterize the investigators and the content of their articles in the selected sample. The results show that all continents are present in the sample, with Europe being the most active continent in discussing this subject. The Tax Havens theme is strongly correlated to tax avoidance and tax evasion and the year 2015 was the one with the most published articles.
Agradecimentos/Acknowledgements
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Palavras-chave
Tax havens,Tax avoidance,Tax evasion
Classificação Fields of Science and Technology
- Economia e Gestão - Ciências Sociais
Registos de financiamentos
| Referência de financiamento | Entidade Financiadora |
|---|---|
| UIDB/00315/2020 | Fundação para a Ciência e a Tecnologia |
