Abstract:
This paper reviews the liaison among the prior articles that examined the
interrelationship among corporate social responsibility (CSR), corporate
governance (CG), and taxation research published during the last 20 years to
investigate the knowledge developments and provide a future agenda. A
bibliometric analysis was performed to identify the productive authors and
journals, influential papers, dominant countries, and the intellectual structure of
the prior research to identify the interrelationships among CSR-CG-Taxation
research using 37 peer-reviewed journal articles published between 2004 and
2023 in the Scopus database. VOS viewer software was utilized to analyze the
bibliometric data. The results revealed that the research on the CSR-CG-Taxation
interplay is an emerging area with a shorter history of less than a decade. Despite
the research in this area just appearing, the prior studies have embraced different
key themes to extend the knowledge, indicating the importance and diversity of
this area. The key themes of prior research on CSR-CG-taxation interplay have
revealed two main streams. While many studies focus on the role of CG in CSR
and taxation interplay, several other studies focus on the role of CSR in CG and
taxation interplay. Notably, this review proposed several avenues for further
research. Review findings are significant for scholars, policymakers,
governments, and the business community as findings provide insights regarding
the involvement of combined CSR and CG attributes in tax-related decision making. Overall, this review provides significant insights into responsible
corporate behaviour from the role of corporate governance in CSR and tax related decision-making as well as CSR in CG and tax-related decision-making for
balanced social and economic development.
