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This article aims to analyze the current literature on tax risk management and propose directions for future research.

March 28, 2026Open Access

Tax Risk Management: A Systematic Literature Review and Future Research Agenda

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This article aims to analyze the current literature on tax risk management and propose directions for future research.
Conducted a systematic review of 57 articles from Web Of Science and Google Scholar
Categorized findings into current studies and future research recommendations
Examined the conceptualization, determinants, tools, mechanisms, and effects of tax risk management
Identified gaps in the existing tax risk management literature
Provided insights into the importance of tax risk management processes
Suggested new research avenues for enhancing understanding of tax risk management

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A systematic literature review analyzes tax risk management in organizations, highlighting its importance and suggesting future research paths.

Hattani Nohaila Ait (2026) studied this question.

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A systematic literature review analyzes tax risk management in organizations, highlighting its importance and suggesting future research paths.