Abstract
Corporate tax avoidance is arising as a matter of public concern and getting the researchers’ attention continuously. The available literature on corporate tax avoidance has yielded conflicting results, so the current study aims to comprehend, examine and identify the key themes. This study presents an overview of the evolution of tax avoidance literature over time. For this purpose, the relevant literature is extracted from the Scopus database, and, further, VOSviewer and the bibliometrix package (Biblioshiny) of RStudio have been used to do performance and science mapping analysis. After the exclusion of irrelevant articles to the objectives of the study, a total of 1,792 articles have been taken into consideration for final analysis. The finding shows a tremendous rise in publication over time. This article provides an overview of how the literature on corporate tax avoidance has evolved and a synopsis of the most influential authors, most productive countries, keywords analysis, thematic evolution and themes clustering. This study contributes by providing a comprehensive analysis of the tax-avoiding behaviour of corporations.
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