PERSONAL INCOME TAX GAPS: BIBLIOMETRIC AND ECONOMETRIC ANALYSIS

Abstract. The article is devoted to the essence and features of formation personal income tax gaps. object paper 1795 publications indexed in Scopus database on gaps national economy. time horizon study was 1935—2021. On basis bibliometric analysis, main directions are determine, trend changing number this issue analyzed. It concluded that theory gap management quite young currently only its infancy. By VOSViewer tools, five patterns frequency use keywords scientific works issues forming have been identified, their connection with other economic categories determined. analysis a geographical carried out. Clustering international research networks based papers by location done. identifies top Scientific Journals which were published most often. According popular theories within problem are: social theories, inequality morality, motivation sustainable development theory, production concepts fiscal policy implementation. A methodical approach assessment for proposed. Ukraine European Union countries has estimated. An average volume 7—28 %, there no positive dynamics reducing. highest include Greece, Poland, Slovak Republic, Turkey, lowest — Germany, Belgium, Latvia, Luxembourg. Based Multiple regressions test, hypothesis about significant impact country’s indicators tested. Graphical interpretation link between GDP indicates negative correlation them.
 Keywords: gap, shadow economy, evasion, GDP, development, state policy.
 JEL Classification E60, E63, C23
 Formulas: 1; fig.: 4; tabl.: 2; bibl.: 17.