Уклонение от уплаты налогов: библиометрический анализ точек зрения власти, бизнеса и науки

Статья посвящена анализу публикаций, касающихся проблемы уклонения от уплаты налогов. Эта тема привлекает пристальное внимание не только научного сообщества. В статье исследуется соответствие проблематики научных работ по уклонению от уплаты налогов практическим вопросам, обсуждаемым заинтересованными лицами. В качестве источника научных публикаций по данной тематике использовалась электронная база e-Library. В круг заинтересованных лиц, напрямую зависящих от правил налогообложения, входят бизнессообщество и государственные органы. Для них источниками информации по исследуемой теме являются электронная база публикаций издательского дома «Коммерсантъ» и «Российская газета». Для анализа отобрана 301 публикация за 2013-2015 гг. Изучение соответствия проблематики проводилось путем сравнения публикационной активности в разрезе видов публикаций. На первом этапе исследования был выполнен качественный контент-анализ посредством выявления общих тем, обсуждаемых в публикациях. Затем проводился количественный анализ через сравнение распределения публикаций по конкретной теме из каждого источника. Для количественного анализа и визуализации результатов использовались методы библиометрического анализа и картирования. Расчеты производились с помощью программного продукта QDA Miner v.5.0 модуль WordStat v.7.1.7. В результате исследования были сделаны выводы, что самыми популярными темами, интерес к которым не меняется, являются: изменение законодательства, законотворчество и усиление принуждения. Темы, к которым за рассматриваемый период снизился интерес, касаются международных аспектов налогообложения, теневой деятельности, собственности и инвестиций. Отмечено выраженное возрастание интереса сообщества к фирмам-однодневкам, руководству компаний, а также к вопросам штрафов и пени. Исследование позволило выявить определенное несоответствие тем, обсуждаемых бизнесом и властью, по сравнению с темами научных публикаций. Распространенные в научных публикациях темы (теневая экономика, коррупция, фирмы-однодневки, взносы на социальное страхование), гораздо реже встречаются на ресурсах издательского дома «Коммерсантъ» и в «Российской газете», сосредотачивающих основное внимание на вопросах законотворчества и обсуждения изменений в законодательстве. Анализ взаимосвязей в текстах в соответствии с источниками и годом публикации показал, что темы научных исследований сближаются с проблемами, рассматриваемыми властью, а бизнес-сообщество в большей степени вовлекается обсуждение правовой проблематики, т. е. точка зрения власти во многом определяет обсуждение темы уклонения от налогов бизнес-сообществом, и научными кругами. Таким образом, библиометрические методы анализа текстов могут применяться для проведения научных исследований, составления обзоров литературы и тематического поиска информации.This article analyzes the publications relating to the problem of tax evasion. This topic is attractive not only for the academic community, but also for public at whole. The article explores to what extent the scientific publications on tax evasion correspond to practical issues discussed among the stakeholders. We used the electronic database of e-Library as a source of scientific publications on the subject. The principal stakeholders directly dependent on the taxation are the taxpayers and public authorities. We used the electronic database of publications «Kommersant» publishing house and the «Rossiyskaya Gazeta» to reflect issues discussed among the stakeholders. We selected for analyze 301 publications for the period of 2013-2015. The study was conducted by comparing the publication activity by types and period of publications. In the first stage of the study we have done the qualitative content analysis by identification the common themes discussed in hole sample of publications. Then, a quantitative analysis was conducted by comparing the distribution of publications on a particular topic from each source. We used bibliometric analysis method for the quantitative and bibliographic mapping method to visualize the results of research. Calculations were performed using the software QDA Miner v.5.0 module WordStat v.7.1.7. As a result, studies have concluded that the most popular topics of interest for which no changes are: changes in legislation, legislation and increased enforcement. Using the results of the conducted study, we can identify the main similarities and differences between the monitored sources. We can see the special attention to the: Legislation changes, Law enforcement, Entrepreneurship. Marked reduction of interest can be noted regarding to the following topics: International aspects of taxation, Shadow economy, Ownership, property, investment. The growth of interest can be noted in relation to the following topics: Directorship, Article of the Tax Code, Short-lived companies, Arrears and fines. The study revealed a certain disparity between the topics discussed among academic community and stakeholders. The topics discussed in the majority of scientific texts (shadow economy, corruption, the firm one-day, social security contributions), a much rarer can be found in the publication of «Kommersant» and «Rossiyskaya Gazeta» which focuses mainly on matters of legislation. Analysis of the relationships in the texts according to the source and year of publication showed that research topics converge with issues considered by the public authorities. The business community more involved in discussion the legal issues, because the government notion works upon the impression about tax evasion of the business community and academia. Thus, bibliometric text analysis techniques can be used for research, preparation of literature reviews and thematic information retrieval

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