Тенденции в развитието на данъчния контрол върху хазарта: библиометричен анализ
Trends in the Development of Tax Control over Gambling: A Bibliometric Analysis

Author(s): Zhelyu Zhelev
Subject(s): Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: Tax compliance; taxation; online gambling; bibliometrics analysis
Summary/Abstract: This report examines trends in tax control over gambling through a bibliometric analysis of scientific publications in the field. An analysis of scientific literature extracted from Scopus databases identifies the main research directions, key authors and geographical distribution of publications. The analysis results show a growing scientific interest in the topic over the past two decades, with particular attention paid to the effectiveness of tax regimes, the digitalization of control, and the impact of different regulatory approaches. Several main thematic clusters related to tax policies, tax avoidance mechanisms and the socio-economic effects of the gambling business have been identified.

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