Gaganmeet Kaur Awal

Work place: USME Department, Delhi Technological University (Formerly Delhi College of Engineering, Govt. of NCT of Delhi), New Delhi, India

E-mail: gaganmeetkaur.awal@dtu.ac.in

Website: https://orcid.org/0000-0003-1403-5792

Research Interests:

Biography

Gaganmeet Kaur Awal is an Assistant Professor at the Department of USME, Delhi Technological University (DTU), Delhi, India (Formerly Delhi College of Engineering). She holds a Ph.D. from the School of Computer and Systems Sciences, Jawaharlal Nehru University (JNU), New Delhi, India. She has completed M.Tech (CST) from JNU and B.Tech (CSE) from GGSIPU, Delhi. She has been awarded the prestigious DST Inspire Fellowship from the Ministry of Science and Technology, Govt. of India. Prior to DTU, she had teaching experience at Shaheed Sukhdev College of Business Studies, University of Delhi, and Jaypee Institute of Information Technology, Main Campus, Sector 62, Noida. She has published papers in reputed international journals and conferences. Her research interests include Machine Learning and Data Analytics/Mining, Collective Intelligence in Social Computational Systems, Social Networks Analysis, and Business Analytics.

Author Articles
New-Age Technologies to Combat Tax Evasion: Technological, Ethical, Legal, Social, and Economic (TELSE) Implications and a Scientometric Analysis

By Gaganmeet Kaur Awal Ujjwal Tehlan

DOI: https://doi.org/10.5815/ijieeb.2025.01.02, Pub. Date: 8 Feb. 2025

The sudden surge of digitalization escalates the challenges faced by traditional tax systems to detect and combat tax evasion, and it is a pivotal concern for the smooth functioning and sustainable development of any nation. The paradigm shift offered by the emergence of new-age technologies presents unprecedented opportunities to tap their potential for administering effective tax systems. In our paper, we provide a systematic scientometric analysis of existing literature to analyze four focal new-age technologies in combating tax evasion. We also propose a novel holistic framework to understand the intricacies of this multifaceted landscape of tax evasion from technological, ethical, legal, social, and economic (TELSE) perspectives. The research methodology gives a quantitative scientific mapping to analyze research publications from Web of Science and Scopus databases using Biblioshiny. A total of 117 documents were examined, spanning over the last decade (2014-2024). The research findings highlight considerable traction regarding the number of publications from the two most populated countries in the world. The analysis of the most frequent keywords yields an increasing trend towards the adoption of other new-age technologies as well and depicts different factors that affect tax evasion, which is in line with varied laws and regulations across countries. The interdisciplinary research efforts need to be aligned to tap the full potential of these technologies and to develop effective intelligent taxation systems that are fair, accountable, and explainable.

[...] Read more.
Other Articles