Open research questions in Corporate Taxation and Avoidance
261 unresolved questions extracted from the limitations and future-work sections of 2,277 Corporate Taxation and Avoidance papers in our library. Each links back to the study that raised it.
What the literature leaves open
Overall, this paper shows that stricter tax enforcement could potentially result in adverse spillover effects on corporate environmental investment, which warrants attention in tax collection practices.
Does tax enforcement reduce corporate environmental investment? evidence from a quasi-natural experiment · 2024 · DOICapital flight poses significant challenges to economic development and public revenue generation in developing countries, particularly in Nigeria. The phenomenon of capital flight refers to the large-scale exodus of financial assets and capital from a nation due to economic instability, corruption, or lack of investor confidence.
The study identifies a gap in the literature on the impact of capital flight on company income tax in Nigeria. The study highlights the need for comprehensive strategies to address illicit financial flows and restore fiscal transparency.
There is a lack of understanding of the effect of demographic factors on tax compliance of SMEs. The study aims to fill this gap by investigating the relationship between demographic factors and tax compliance.
Future research should examine the impact of earnings management and transfer pricing on tax avoidance in other sectors. Future research should use a qualitative approach to examine the complexity of tax avoidance strategies used by companies. Future research should examine the effectiveness of regulations and enforcement in preventing tax avoidance in the mining sector.
Pengaruh Manajemen Laba Dan Transfer Pricing Terhadap Tax Avoidance Pada Perusahaan Sektor Pertambangan Di BEI Periode 2021-2024 · 2026 · DOIThere is a gap in the literature regarding the impact of earnings management and transfer pricing on tax avoidance in the mining sector. Prior studies have examined the impact of earnings management and transfer pricing on tax avoidance, but there is a lack of research on the mining sector.
Pengaruh Manajemen Laba Dan Transfer Pricing Terhadap Tax Avoidance Pada Perusahaan Sektor Pertambangan Di BEI Periode 2021-2024 · 2026 · DOIThe empirical evidence on the efficacy of tax policies on firms' debt payment behavior is limited. Prior studies have not examined the effect of tax cuts on firms' debt payment behavior using a spatially anchored difference-in-differences framework.
Tax non-compliance is a persistent challenge in the Nigerian manufacturing sector. The study identifies a need to improve tax disclosure standards and board capacity in tax ethics and governance.
The study identifies a gap in the literature on the impact of board attributes on tax compliance behaviour in the Nigerian manufacturing sector. Prior studies have not examined the relationship between board attributes and tax compliance behaviour in the Nigerian context.
The study identifies a gap in the literature on the effect of foreign ownership and firm size on transfer pricing practices. The study aims to contribute to the literature on transfer pricing and tax avoidance.
Exploration of Transfer Pricing Behavior: Are Foreign Ownership and Firm Size the Primary Determinants? · 2026 · DOIThe study only examines non-financial firms in Indonesia. The study uses a limited number of variables. The study does not include additional variables to enrich the analysis.
THE ROLE OF ESG PRACTICES AND DIGITAL TRANSFORMATION IN MITIGATING CORPORATE TAX AVOIDANCE: EVIDENCE FROM NON-FINANCIAL FIRMS IN INDONESIA · 2026 · DOIThe lack of studies on the impact of transfer pricing and advertising intensity on tax avoidance. The need to examine the relationship between transfer pricing, advertising intensity, and tax avoidance.
Future research should consider other factors that could affect tax avoidance activity in Indonesia’s mining companies. Future research should examine the relationship between CSR disclosure and tax avoidance in other contexts and industries.
The Effect of Corporate Social Responsibility (CSR) Disclosure and Political Connection on Corporate Tax Avoidance · 2026 · DOIThe study identifies a research gap in the existing literature on the effect of CSR disclosure and political connection on corporate tax avoidance. The study aims to fill this gap by examining the relationship between CSR disclosure and tax avoidance in the context of Indonesia’s mining sector.
The Effect of Corporate Social Responsibility (CSR) Disclosure and Political Connection on Corporate Tax Avoidance · 2026 · DOIA priority for future research is to understand better the sources of restrictions/commitments. The paper suggests exploring the implications of uncertainty and heterogeneity.
The period-zero problem is a gap in the existing literature. The paper identifies a need to understand the sources of restrictions/commitments that influence choices of policymakers.
The study identifies a gap in the literature on the factors influencing transfer pricing decisions in Indonesian multinational companies. The study highlights the need for further research on the impact of inflation on transfer pricing decisions.
Factors Influencing the Determination of Transfer Pricing That Moderates Inflation: Evidence from Multinational Manufacturing Companies Listed on the Indonesia Stock Exchange (2017–2024) · 2026 · DOIThe study identifies a gap in the analysis of CFC reporting in Ukraine. The aggregated nature of STS data limits the study’s ability to measure BEPS risks, audit effectiveness, or the results of tax control.
Future research could investigate the effects of other financial variables on tax avoidance. Future research could examine the relationships between financial variables and tax avoidance in other industries or countries.
The Effect of Leverage, Company Size, Capital Intensity on Tax Avoidance with Profitability as Moderating Variable · 2026 · DOIThe study identifies a gap in the understanding of the relationships between financial variables and tax avoidance. The study aims to fill this gap by examining the effect of leverage, company size, and capital intensity on tax avoidance, with profitability as a moderating variable.
The Effect of Leverage, Company Size, Capital Intensity on Tax Avoidance with Profitability as Moderating Variable · 2026 · DOIThe existing literature provides limited evidence on how institutional quality shapes the relationship between CIT rates and economic growth. There is a need to investigate the channels through which CIT rates influence economic growth.
The study identifies a gap in the literature on the impact of macroeconomic variables on tax avoidance. The research gap includes the lack of studies on the moderating role of public governance.
Macroeconomic Determinants of Tax Avoidance and the Moderating Role of Public Governance · 2026 · DOIUnpredictable tax rules create uncertainty which leads investors to refrain from investing. High taxation rates decrease both the number of market transactions and the total amount of trading activities. High tax compliance complexity further contributes to the problem, as it increases administrative burdens and perceived investment risks.
THE EFFECT OF CRYPTOCURRENCY TAXATION POLICIES ON INDIVIDUAL INVESTMENT DECISIONS IN GREECE · 2026 · DOIThe study investigates cryptocurrency taxation which remains an unexamined field that affects Greek investor decisions. There is no official register or census of cryptocurrency investors in Greece, as participation in such markets is decentralized and private.
THE EFFECT OF CRYPTOCURRENCY TAXATION POLICIES ON INDIVIDUAL INVESTMENT DECISIONS IN GREECE · 2026 · DOIFuture research could examine the effect of other factors on tax avoidance. The study's findings could be replicated in other contexts to determine their generalizability.
CEO NARCISSISM, CORPORATE GOVERNANCE, DAN KARAKTERISTIK PERUSAHAAN SEBAGAI DETERMINAN PENGHINDARAN PAJAK · 2026 · DOI
Most-cited papers in Corporate Taxation and Avoidance
- Income tax evasion: a theoretical analysis · Journal of Public Economics · 1972 · 2,895 citations
- Private Benefits of Control: An International Comparison · The Journal of Finance · 2004 · 1,814 citations
- A Contribution to the Theory of Taxation · The Economic Journal · 1927 · 1,520 citations
- Long-Run Corporate Tax Avoidance · The Accounting Review · 2008 · 1,508 citations
- The Macroeconomic Effects of Tax Changes: Estimates Based on a New Measure of Fiscal Shocks · American Economic Review · 2010 · 1,366 citations
- The Effects of Executives on Corporate Tax Avoidance · The Accounting Review · 2010 · 1,205 citations
- How Big Are the Tax Benefits of Debt? · The Journal of Finance · 2000 · 1,169 citations
- The design of tax structure: Direct versus indirect taxation · Journal of Public Economics · 1976 · 996 citations
- Corporate Tax Avoidance and Firm Value · The Review of Economics and Statistics · 2009 · 901 citations
- An Examination of Corporate Tax Shelter Participants · The Accounting Review · 2009 · 899 citations
Most recent work
- Can digital regulation curb corporate leverage manipulation? Evidence from the "Golden Tax Phase III" project · Finance Research Letters · 2026
- Convergence analysis of the tax burden and economic development in OECD countries: a causality analysis · Socio-Economic Planning Sciences · 2026
- Forward-Looking Effective Tax Rates under the Global Minimum Corporate Tax · IMF Economic Review · 2026
- Impact of Taxation on Business Profitability in Nigeria · IIARD INTERNATIONAL JOURNAL OF BANKING AND FINANCE RESEARCH · 2026
- Corporate taxpayer responses to size-based enforcement and disclosure thresholds · Journal of Public Economics · 2026
- Who benefits from investment tax incentives? Evidence from China’s VAT reform · Journal of Economic Behavior & Organization · 2026
- Tax avoidance and ESG disclosure mandates: international evidence · Journal of International Business Studies · 2026
- In a ‘bad’ place? Location and the relationship between tax haven use and corporate reputation · Journal of International Business Studies · 2026
- The 2003 U.S. Dividend Tax Cut, Small Business Loan Supply, and the Real Economy · The Accounting Review · 2026
- A multi-dimensional assessment framework for corporate tax risk based on Bayesian networks · Discover Artificial Intelligence · 2026
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