Tax Evasion, Corporate Governance, and ESG Disclosure: A Systematic Literature Review of Emerging Patterns and Research Frontiers (2000–2025)
This study presents a systematic literature review (SLR) of 95 peer-reviewed international and national journal articles published between 2020 and 2025, examining the interrelationships among tax morale, agency problems, institutional quality, sustainability pressure, and ESG disclosure in the context of corporate tax...