A thorough literature review on the determinants of corporate tax-avoidance and tax-evasion
Bactalia Aikaterini et al.
What the paper says
This study reviews the literature on the determinants influencing corporate tax avoidance and evasion. Building on the reviews on tax avoidance, this work updates and extends their scope to incorporate recent research on tax evasion. Drawing on economic cost-benefit framework, empirical findings from 55 relevant studies on tax avoidance and evasion are classified. A bibliometric analysis of these 55 studies is conducted to map author collaborations and identify thematic trends in literature. The findings indicate that tax avoidance is largely driven by internal organizational factors, with executives’ perspectives and beliefs having a significant impact. In turn, tax evasion is predominantly influenced by external factors, such as economic conditions and institutional quality. This review provides valuable insights for policymakers and tax authorities in developing effective strategies to address corporate tax avoidance and evasion. Key words: Tax evasion, tax avoidance, determinants, tax policies, firms, tax system, tax compliance
Evidence weight
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.50 × 0.4 = 0.20 |
| M · momentum | 0.50 × 0.15 = 0.07 |
| V · venue signal | 0.50 × 0.05 = 0.03 |
| R · text relevance † | 0.50 × 0.4 = 0.20 |
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.