The Research Development of Tax Avoidance: A Literature Review

This study looks at ninety articles about tax avoidance from seventy well-known national and international journals. This study looked at articles about tax avoidance from 2017 to 2022 and put them into groups based on the subject and method. China Journal of Economics, Management, Accounting, Journal of Accounting Studies, Journal of International Accounting, Auditing, and Taxation the International Journal of Innovation, Creativity, and Change has published most of the articles about avoiding taxes. The results of this study show that from 2017 to 2022, corporate governance, political connections, profitability, corporate social responsibility, and earnings management will be the most common ways for companies to avoid paying taxes. Most articles about tax avoidance have been published in the China Journal of Economics, Management, and Accounting, the Journal of Accounting Studies, the Journal of International Accounting, Auditing, and Taxation, and the International Journal of Innovation, Creativity, and Change. The results of this study show that from 2017 to 2022, corporate governance, political connections, profitability, corporate social responsibility, and earnings management will be the most common factors related to tax avoidance. Between 2017 and 2022, researchers will use the quantitative method the most, while the effective cash rate will be the most common way to measure tax evasion. This study has limitations, including the fact that it only includes data from 2017 to 2022.