REPORT ON PAYMENTS TO GOVERNMENTS: CLUSTER ANALYSIS AND REASONS FOR CLUSTERING

Abstract

The article carried out a bibliometric analysis of the concept of "report on payments for the benefit of the state" and revealed the main relationships with other economic categories: "transparency", "report on payments for the benefit of the state", "tax system", "tax evasion", "tax havens", "tax avoidance", "profit shifting" and "tax transparency" (cluster approach). The bibliometric analysis showed that the report on payments in favor of the state is a spectrally broad category that has cluster connections with a large number of economic phenomena and concepts, and the main reasons for such clustering are globalization processes, political, environmental and economic phenomena, as well as gradual implementation of European legislation in different countries. The time peaks of the research of reporting and its transformational processes are analyzed. It was established that the largest number of citations and the peak of research on payment reports fell in 2018–2019. Such interest arose in connection with the fact that large state-owned enterprises in Europe began to implement reports using GRI standards back in 2016. And already in 2017, they actively began to form and submit reports on payments for the benefit of the state. Two additional forms of non-financial reporting were also introduced: the management report and the corporate social responsibility report. This prompted scientists to investigate the process of forming such reports of large enterprises (timber and oil companies) and compare them with other forms of reports. Also at this time, the topic of tax evasion by large corporations and failure to submit accurate and truthful information regarding the payment of taxes for the benefit of the state is actively raised. The geographical limits of publishing articles on the subject of this report are outlined (Great Britain, Australia, the Netherlands, Belgium). The main reasons for the formation of conceptual clusters, which include reporting on payments for the benefit of the state, are substantiated. The article specifies the main international standards that determine the importance and principles of the formation of such reporting (in particular, Directive 2013/34/EU of 2015).