Please use this identifier to cite or link to this item: https://hdl.handle.net/1822/74029

TitleCorporate social responsibility and corporate tax aggressiveness: a scientometric analysis of the existing literature to map the future
Author(s)Issah, Osman
Lima Rodrigues, Lúcia
KeywordsCorporate social responsibility
Tax aggressiveness
Bibliometric
Scientometric analysis
Issue date1-Jun-2021
PublisherMultidisciplinary Digital Publishing Institute (MDPI)
JournalSustainability (MDPI)
CitationIssah, O.; Rodrigues, L.L. Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future. Sustainability 2021, 13, 6225. https://doi.org/10.3390/su13116225
Abstract(s)Using data from 2003 to 2020, this study uses a scientometric approach to investigate the nexus between Corporate Social Responsibility (CSR) and corporate tax aggressiveness research. The objective is to identify under-explored regions, variables, citation patterns, theories, and unexplored topics in the body of knowledge to establish trends in publications on issues about corporate social responsibility and corporate tax aggressiveness. In addition, the study also considers publication journal areas of focus. Research linking CSR and tax avoidance using VOSviewer and triangulating with CiteSpace, by way of approach, is not found in the literature. The findings suggest that CSR and corporate tax aggressiveness researchers do not use far-reaching relevant theories and applicable findings from studies beyond their clusters. Another finding is that African countries remain under-explored due to the absence of institutional representation and an adequate number of investigators regarding CSR and corporate tax aggressiveness research. Finally, the study reveals a number of research topics to be explored. Governments, particularly in developing economies, should create policies that define taxes as part of an entity’s CSR narrative to enhance transparency and legitimacy. In addition, the study is of immense significance to master and PhD students since it provides an agenda for future research.
TypeArticle
URIhttps://hdl.handle.net/1822/74029
DOI10.3390/su13116225
e-ISSN2071-1050
Publisher versionhttps://www.mdpi.com/2071-1050/13/11/6225
Peer-Reviewedyes
AccessOpen access
Appears in Collections:BUM - MDPI

Files in This Item:
File Description SizeFormat 
sustainability-13-06225-v2.pdf3,57 MBAdobe PDFView/Open

This item is licensed under a Creative Commons License Creative Commons

Partilhe no FacebookPartilhe no TwitterPartilhe no DeliciousPartilhe no LinkedInPartilhe no DiggAdicionar ao Google BookmarksPartilhe no MySpacePartilhe no Orkut
Exporte no formato BibTex mendeley Exporte no formato Endnote Adicione ao seu ORCID