Corporate tax avoidance in the digital economy: a systematic review with bibliometric and thematic analysis across emerging economies

Key Points

• The aim is to analyze corporate tax avoidance in the context of the digital economy across emerging economies.
• Conducted a systematic review of literature
• Used bibliometric and thematic analysis techniques
• Focused on studies relevant to corporate tax practices in emerging markets
• Identified key trends in corporate tax avoidance strategies in the digital landscape
• Highlighted significant challenges faced by emerging economies in tax regulation
• Outlined the implications for policy-making and corporate governance

Abstract