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Abstract
Tax fraud poses a significant threat in developing economies, especially in sub-Saharan Africa, this threat extends beyond revenue loss to issues of governance, institutional stability, and national security. This study presents a comprehensive bibliometric analysis of policy-oriented research related to tax fraud, illicit financial flows, and anti-fraud governance frameworks within the region. Using 64 peer-reviewed journal articles published between 2000 and 2024 and indexed in the Scopus database, the study employs VOSviewer to visualize thematic trends, author collaborations, citation patterns, and institutional networks. The findings show a significant increase in research attention since 2016, indicating a thematic shift from foundational tax compliance and administrative issues to emerging concerns, including corruption, money laundering, digital taxation, and socio-cultural factors such as ethics and trust. Although Nigeria and South Africa lead in the number of publications, collaboration across countries and institutions is still limited. The analysis highlights critical research gaps in digital tax innovations, informal sector dynamics, and the practical policy impact of academic work. The study suggests that future studies should promote multidisciplinary collaboration and stronger policy integration and view tax fraud as a multidimensional governance-security challenge. The study contributes to bridging the gap between academic research and practical regional reform initiatives that bring about sustainable governance.
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Article Type: Research Article
EUR J SUSTAIN DEV RES, Volume 10, Issue 2, 2026, Article No: em0371
https://doi.org/10.29333/ejosdr/17839
Publication date: 01 Apr 2026
Online publication date: 03 Feb 2026
Article Views: 40
Article Downloads: 20
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