Corporate Tax Avoidance: A Systematic Literature Review and Research Agenda

Nivakan, Sritharan and Salawati, Sahari and Cheuk, Sharon Choy Sheung and Mohamed Ahmad, Syubaili (2022) Corporate Tax Avoidance: A Systematic Literature Review and Research Agenda. International Journal of Academic Research in Business and Social Sciences, 12 (8). pp. 1160-1180. ISSN 2222-6990

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Abstract

Emerging research studies explore various factors that impact on the corporate tax avoidance. Exploration of tax avoidance is crucial since this strategy legally accepted across the world. However, the research studies made of the past 20 years are widely discussed, looking into the impact made by the ‘Institutional ownership’, ‘Corporate social responsibilities’, ‘Firm’s characteristics’, and the ‘Audit quality’. We take this opportunity to systematically review the literature papers of the past 20 years, published between the years, 2000 and 2022. For that, systematic literature review (SLR) method is employed. This paper manages to highlight the major research gaps that existed in the previous studies, by anatomizing the years’ publications, the data base of the journal, the anatomizing year of the publications, destination of the sample collection, statistical methods, and the number of articles cited, etc. The chosen 96 papers clearly articulate the description and understanding of the gaps: ‘Small sample size’, ‘Selection of one approach to measure corporate tax avoidance’, ‘Limited studies made among weak, formal, and institutional environment’, ‘Limited comparative studies’, ‘Limited studies made from agency perspective & Managerial influence’, and ‘limited usage of other statistical tools. This paper sheds new light on the research gaps with the help of clear discussion made on the research gaps with the researchers, opening avenues for the future researchers, and enabling them to make research extensively on the subjects researched.

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