Assessing board attributes in shaping corporate tax behavior: a bibliometric analysis and implications for future research
本文通过系统综述120篇论文，发现董事会特征与税收行为的研究存在地域偏差，多依赖OLS回归，建议未来扩大地理范围、采用创新方法并改进税收行为测量。
Purpose This paper comprehensively investigates the relationship between the board of directors' characteristics and corporate tax behavior by examining primary research streams. Design/methodology/approach We conducted a systematic literature review of 120 papers published between 2011 and 2024 using a hybrid methodology of bibliometric and content analyses. Findings The results indicate that research on board characteristics and tax behavior is geographically biased, focusing on Indonesia, the United States and China. Most of the reviewed studies also rely on OLS regression and make limited use of advanced methodological techniques. The study identified research gaps that require future studies to expand geographic scope, adopt innovative methods, refine theoretical frameworks and improve tax behavior measurement. Research limitations/implications The Scopus and Web of Science databases were exclusively used to obtain data for the bibliometric analysis. Practical implications The study offers insights for corporate managers, regulators and policymakers. It suggests that a competent, diversified board of directors can prevent tax-related risks. It recommends that corporate managers adopt prudent tax policies that align with their companies' long-term sustainability. Regulators should set tighter governance regulations and require comprehensive tax disclosures. Originality/value This systematic literature review addresses a gap in understanding the role of board attributes in shaping corporate tax behavior. It adopts a rigorous approach and synthetic strategy, providing a comprehensive view and recommendations for future research. The study contributes to the field by providing a helpful reference for researchers.