This research aims to comprehensively investigate contemporary practices and factors influencing global tax avoidance and evasion through a systematic literature review (SLR) and bibliometric analysis. This study methodology uses SLR with bibliometric analysis to map this research trend. Relevant literature was collected and systematically analyzed to identify key themes, methodologies, and findings regarding tax avoidance and evasion. The study’s findings identify various tax avoidance practices, including profit shifting, transfer pricing strategies, and the use of tax havens by multinational corporations. The report also highlights various forms of tax evasion, such as money laundering and illicit financial flows. Key factors influencing tax behavior are ethical considerations, government policies, economic factors, and corporate governance practices. This analysis highlights the complex interactions between these factors in shaping tax practices globally. The study’s conclusions show that effective tax governance requires a multifaceted approach integrating ethical standards, a strong regulatory framework, and international cooperation. Ethical corporate behavior and transparent reporting are essential in promoting tax compliance and fairness. This study emphasizes the critical role of policymakers in designing and enforcing tax policies that discourage aggressive tax planning while encouraging economic growth and equality. Recommendations from these findings are to increase transparency in multinational operations, strengthen international tax cooperation, and improve global tax administration capabilities. In addition, increasing taxpayer education and awareness can foster a culture of compliance and ethical tax practices. Future research should prioritize longitudinal studies and case-specific analyses to deepen understanding and develop targeted interventions to address tax avoidance and evasion challenges.

This study systematically examines the literature of electric vehicle (EV) purchase intention and consumer behavior using a bibliometric method to unveil three main research questions: 1) identifying influential publications, authors, and journals; 2) analyzing the thematic evolution of research over time; and 3) identifying emerging research directions. The main objective is to provide a comprehensive understanding of the current state of knowledge and to guide future research in this evolving field. A comprehensive bibliometric analysis was conducted, using Scopus statistics analysis, R-Studio Biblioshiny and VOSviewer, comprising 687 publications authored by 1743 researchers representing 34 different countries with the dataset sourced from the Scopus database from 2010 to 2023. To achieve a nuanced understanding of the research landscape, a multifaceted approach was adopted, including detailed citation analysis, author co-citation analysis, keyword analysis, and thematic mapping. Through meticulous analysis, this study identifies the most influential publications, authors, and journals in the domain of EV purchase intentions and consumer behaviors. It also traces the evolution of themes over time and identifies emerging research directions, providing valuable insights into the trajectory and future avenues of inquiry within this field. The findings contribute to a deeper understanding of the dynamics shaping research in the realm of EVs. The insights gained contribute significantly to advancing knowledge in this crucial domain, offering theoretical insights and practical implications for policymakers, businesses, manufacturers, and academics.

The aim of this study was to make a quantitative contribution to the impact of COVID-19 and Mental on consumer behavior. For this purpose, the data in the Scopus and WoS databases until 5 February 2024 were examined using bibliometric analysis. The data obtained within the scope of this study were classified and analyzed using the VOSviewer program developed for scientific mapping analysis. In the evaluations, 180 studies in the Web of Science database and 371 documents in the Scopus database were identified, and when duplicate studies were combined, 426 studies were included in the analysis. According to the results of the analysis, the journal with the highest number of publications is “Journal of Retailing and Consumer Services”; the organization with the highest number of publications is “Department of management sciences, University of Okara” and “North-West University”; the authors with the highest number of publications and citations are “Wang, Xueqin” and “Yuen, Kum Fai”; and the most cited studies are “Laato et al.” and “Goolsbee and Syverson”. This study provides a comprehensive analysis of the studies on the impact of COVID-19 and mental factors on consumer behavior and makes a qualified contribution to the literature with an important opening.

This study delves into the dynamic landscape of pension funds in Colombia, examining both its current research status and practical implications. Understanding the state of pension systems is crucial for individuals' financial security and a country's overall economic stability, especially given factors such as an aging population and evolving socio-economic dynamics. By comprehensively analyzing scholarly publications on Colombian pension funds using the Scopus database, this research sheds light on key trends and contributors shaping policy formulation and financial planning. The analysis covers a period from 1987 to 2023, identifying 71 relevant articles through keyword searches and filters. Various metrics, including publication trends, citations, international collaboration, and authorship dynamics, were quantitatively assessed. The results reveal an annual growth rate of 5.37%, with research articles comprising 81.69%, review articles 7.04%, and other formats like books, book chapters, and conference papers making up 11.27% of the total documents. Notably, countries such as the UK, the USA, Spain, and Colombia emerge as key contributors to the literature. Among authors, Mesa-Lago, L., stands out as a significant figure, with one of the earliest publications on the topic. The findings underscore the growing importance of pension funds in Colombia, particularly in the context of fund performance research amid financial crises. The prevalence of international collaboration suggests a global interest in understanding and contributing to the development of Colombian pension systems. Furthermore, the study identifies research gaps, particularly in areas concerning the socio-economic impact of pension policies, providing a roadmap for future investigations. Policymakers, financial practitioners, and researchers can leverage these insights to inform strategic decision-making and address critical challenges in optimizing pension fund management in Colombia.

Over the past few years, there has been a consistent rise in the popularity of bodybuilding. This study did a bibliometric analysis to offer a systematic overview and facilitate researchers in obtaining comprehensive insights on the peculiarities of bodybuilding research. This study utilized the bibliometric analysis program Bibliometrix to identify 940 papers on bodybuilding from the Web of Science database. The publications were selected from the years 1976 to 2024 and were used for the analysis. This study provides a thorough and detailed analysis of bodybuilding research using visual representations. It includes information on the frequency of publications, the nations that have had the most impact on bodybuilding research (including institutions, sources, and authors), and notable areas of focus within the field. Furthermore, the research collaboration among nations (regions), organizations, and authors is depicted based on a set of collaboration studies. The bibliometric study of current literature offers useful and groundbreaking sources for academics and practitioners in the field of bodybuilding-related studies.

Purpose: Religiosity as an intrinsic principle affects the sustainable behavior of consumers. Studies have been undertaken to discover the impact of religiosity on sustainable consumer behavior in various contexts, cultures, and countries. The current bibliometric study focused on religiosity and sustainable consumer behavior in Gulf Corporation Council (GCC) countries who has similar religions and cultures so that the research trend, contribution, and gap through thematic and content analysis could be investigated and future direction could be suggested. The literature for this study was solicited from 2016 to June 2024. Methodology: Bibliometrics and content analysis were used to study the existing literature on religiosity and sustainable consumption behavior in GCC countries. The VOS viewer was used to visualize literature and understand the network landscape of the research topic and their interconnectivity. Additionally, Scopus analytics and Microsoft Excel were used to review and analyze the religiosity of consumers regarding the sustainable consumption of products and services. Finding: The descriptive analysis revealed trends, prolific countries, and researchers in this area along with their affiliation. The co-occurrence analysis showed 3 main clusters of co-occurrences with various link strengths. The content analysis looked at the 6 clusters depicted by the coupling function and compared them against co-occurrence analysis to uncover related themes. This analysis produced 4 related themes for content analysis. Contribution: This research contributed to understanding the current themes, challenges, and the need for marketing strategies and action so that sustainable consumption could be encouraged. As such this research will fill the void in the current literature left in this research area. This research has practical and policy implications for businesses, organizations, and policymakers as they try to capture consumers for sustainable products and services in GCC countries.