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

PurposeThis study systematically reviews the literature on corporate tax avoidance (CTA) in the digital economy, with a particular focus on emerging economies. It seeks to pinpoint essential mechanisms of profit shifting, evaluate tax policy responses and formulate a future research agenda for emerging economies that align with both global and provincial fiscal challenges.Design/methodology/approachUsing Scopus as the primary database, 848 publications (2000–2025) were screened through the SPAR-4 framework and refined into 213 high-quality studies. To systematically synthesise the review, the study used bibliometric performance analysis, science mapping and thematic clustering. Alongside, the TCCM framework of review was applied to identify gaps spotted in Theory, Context, Characteristics and Methods.FindingsSeven thematic clusters emerged: (1) Intangible asset mobility and profit shifting, (2) patent ownership strategies, (3) digital platform taxation, (4) e-commerce and cross-border taxation, (5) digital transformation and ESG, (6) R&D incentives and tax planning and (7) global tax architecture and allocation reform in the digital economy. The evidence highlights how digital multinationals exploit intangibles, treaty shopping and innovation-driven R&D incentives to minimise tax liabilities, which have disproportionate effects on revenue-dependent emerging economies. While unilateral measures (e.g. equalisation levies and anti-avoidance rules) provide partial remedies, global coordination through OECD's Base Erosion Profit Shifting (BEPS) Pillar One and Pillar Two remain essential yet incomplete.Research limitations/implicationsThe review is confined to English-language publications indexed in Scopus, allowing for the potential incorporation of regional and grey literature in future studies. The study also brings about opportunities for deeper inquiry into the R&D tax credits to Small and Medium Enterprises (SMEs), platform-based business taxation, sectoral heterogeneity in CTA, ESG integration, global tax architecture in the digital economy and the Post-BEPS packages or post-DST impact on CTA in the digital economy.Practical implicationsThe study underscores the importance for policymakers in emerging markets to strengthen transfer-pricing rules, invest in audit and tax data disclosure analytics capacity and engage proactively in multilateral CTA reforms to safeguard fiscal resilience and equity in the digital era.Originality/valueThis is an integrated bibliometric and thematic review of CTA in the digital economy with explicit emphasis on emerging economies. By bringing together different themes with the TCCM framework, it offers a complete plan for research to connect tax rules with innovation, sustainability and inclusive digital economy growth in emerging economies, where this kind of guidance is necessary but currently lacking.