Mapping The Research Landscape of Tax Avoidance and Sustainability: A systematic Literature Review
Adriyanti Agustina Putri(a*), Heru Tjaraka (b)

a), b) Faculty of Ecomics and Business, Airlangga University
jalan Airlangga nomor 4-6, Surabaya, Indonesia
*adriyanti.agustina.putri-2023[at]feb.unair.ac.id

Abstract

This study presents a systematic literature review examining the link between tax avoidance and corporate sustainability, reflecting the growing attention to ethical business conduct and corporate social responsibility (CSR). Drawing from a comprehensive dataset of 4,363 journal articles, a rigorous selection process was undertaken to identify 10 pivotal studies published over the past decade that address tax avoidance within the sustainability context. The methodology employed a structured four-stage approach-comprising data collection, filtering, category determination, and final classification-to ensure the inclusion of high-quality and relevant works. The results reveal emerging patterns suggesting that aggressive tax planning adversely affects sustainability performance and shapes stakeholder perceptions. Additionally, the findings underscore the critical role of corporate governance in curbing tax avoidance behaviors, indicating that robust governance mechanisms can better align financial policies with long-term sustainability objectives. The study concludes that tax avoidance presents significant obstacles to authentic CSR initiatives, advocating for enhanced transparency and ethical tax practices. This review offers valuable insights for scholars, policymakers, and corporate practitioners by deepening the understanding of the evolving interplay between tax strategies and sustainability goals, while emphasizing the importance of collective efforts to advance ethical standards in corporate governance.

Keywords: Tax, Tax Avoidance, Sustainability, CSR, SLR

Topic: Taxation