Corporate Social Responsibility, Ownership Structure and Tax Avoidance: Systematic Literature Review

This study conducts a systematic literature review (SLR) to explore the relationship between Corporate Social Responsibility (CSR), ownership structure, and tax avoidance. Drawing from high-quality research published between 2017 and 2024 in reputable, Scopus-indexed journals, this paper provides a comprehensive analysis of how these factors influence corporate tax behavior. The findings reveal the dual role of CSR, where it is both a deterrent to aggressive tax strategies and a tool to mitigate reputational risks associated with tax avoidance. Similarly, ownership structures, including family, institutional, and state ownership, exhibit varying impacts on tax avoidance, influenced by motivations such as profit maximization, transparency, and ethical considerations. This review integrates grand theories—including governance, economic, and cultural perspectives—to contextualize the complexities of tax avoidance. It highlights the inconsistencies in existing findings, stemming from differences in regional, cultural, and regulatory environments. Furthermore, it identifies underexplored independent variables, such as coercive power and cultural dimensions, as promising areas for future research. By synthesizing diverse perspectives, this study contributes to a deeper understanding of the ethical and strategic dimensions of tax avoidance. It offers valuable insights for academics, practitioners, and policymakers aiming to balance financial objectives with societal expectations. The findings underscore the importance of aligning corporate governance practices with transparency and accountability. This article aspires to inspire further research, particularly on underutilized variables, to enrich the discourse and advance knowledge in the field of tax avoidance and corporate responsibility.

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Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2024-12-17
DOI
https://doi.org/10.5281/zenodo.14505905
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

Corporate Social Responsibility, Ownership Structure and Tax Avoidance: Systematic Literature Review

Zenodo (CERN European Organization for Nuclear Research)
Corporate Taxation and Avoidance
article

Corporate Social Responsibility, Ownership Structure and Tax Avoidance: Systematic Literature Review

article en

Abstract

This study conducts a systematic literature review (SLR) to explore the relationship between Corporate Social Responsibility (CSR), ownership structure, and tax avoidance. Drawing from high-quality research published between 2017 and 2024 in reputable, Scopus-indexed journals, this paper provides a comprehensive analysis of how these factors influence corporate tax behavior. The findings reveal the dual role of CSR, where it is both a deterrent to aggressive tax strategies and a tool to mitigate reputational risks associated with tax avoidance. Similarly, ownership structures, including family, institutional, and state ownership, exhibit varying impacts on tax avoidance, influenced by motivations such as profit maximization, transparency, and ethical considerations. This review integrates grand theories—including governance, economic, and cultural perspectives—to contextualize the complexities of tax avoidance. It highlights the inconsistencies in existing findings, stemming from differences in regional, cultural, and regulatory environments. Furthermore, it identifies underexplored independent variables, such as coercive power and cultural dimensions, as promising areas for future research. By synthesizing diverse perspectives, this study contributes to a deeper understanding of the ethical and strategic dimensions of tax avoidance. It offers valuable insights for academics, practitioners, and policymakers aiming to balance financial objectives with societal expectations. The findings underscore the importance of aligning corporate governance practices with transparency and accountability. This article aspires to inspire further research, particularly on underutilized variables, to enrich the discourse and advance knowledge in the field of tax avoidance and corporate responsibility.

Zenodo (CERN European Organization for Nuclear Research)
Sriwijaya University (ID)
Peace, Justice and strong institutions
Openalex Percentile: Top 44%
Corporate Taxation and Avoidance
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