租税回避・コーポレートガバナンス・ESG開示：新たなパターンと研究フロンティアに関する体系的文献レビュー（2000–2025年）
Tax Evasion, Corporate Governance, and ESG Disclosure: A Systematic Literature Review of Emerging Patterns and Research Frontiers (2000–2025) (原題)
Sartono Sartono
🤖 gxceed AI 要約
日本語
2020〜2025年の査読論文95本をPRISMAに沿ってレビューし、税モラル・エージェンシー問題・制度品質・持続可能性圧力とESG開示の関係を整理。高い税モラルと良質な制度は租税回避を抑制し、ESG開示の信頼性を高める一方、情報非対称性と弱い執行は透明性低下と攻撃的租税回避を招くと結論づける。税務・統治・持続可能な開発を統合する研究課題を提示。
English
A PRISMA-based review of 95 papers (2020–2025) synthesizes links among tax morale, agency problems, institutional quality, sustainability pressure, and ESG disclosure. High tax morale and strong institutions curb aggressive tax avoidance and improve ESG reporting credibility, while information asymmetry and weak enforcement foster opacity. The authors map theoretical evolution and propose an integrative tax-governance-sustainability research agenda, with implications for developing economies like Indonesia.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準・有報のサステナビリティ開示と税務ガバナンス（租税回避の透明性）が同時に問われており、ESG開示と税務コンプライアンスの連動を議論する材料になる。特に統合報告書での税務方針開示や投資家のESG評価における税務リスク視点の重要性を示唆する。
In the global GX context
Globally, this review connects the tax transparency agenda (e.g., GRI 207, EU public country-by-country reporting) with ESG disclosure frameworks (CSRD, ISSB). It argues that credible ESG reporting constrains tax aggressiveness, offering a conceptual bridge for regulators and investors linking tax governance to sustainability ratings and transition finance.
👥 読者別の含意
🔬研究者:税務・ガバナンス・ESG開示の交差領域における理論的系譜と方法論的ギャップを整理したレビューとして、今後の実証研究の出発点になる。
🏢実務担当者:ESG開示の信頼性向上が租税リスク低減と表裏一体であることを示し、税務方針の開示や内部統制強化の根拠として活用できる。
🏛政策担当者:制度品質と執行強化が企業の税務行動とESG開示の質を同時に改善する可能性を示し、開示規制と税務執行の連携設計に示唆を与える。
📄 Abstract（原文）
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 evasion and avoidance. Following the PRISMA protocol, this review synthesizes evidence drawn from leading databases including Scopus, ScienceDirect, Emerald Insight, and Taylor & Francis Online, as well as top-ranked Indonesian journals indexed in Sinta 1 and Sinta 2. The findings consistently demonstrate that elevated tax morale, anchored in ethical consciousness and robust social norms, substantially curtails opportunistic tax behavior and strengthens compliance among both individual taxpayers and corporate entities. Nonetheless, agency conflicts remain a structural challenge: information asymmetries between managers and stakeholders frequently precipitate reduced transparency, earnings manipulation, and aggressive tax avoidance strategies—particularly in institutional environments characterized by weak regulatory enforcement. Conversely, high-quality institutional frameworks—marked by sound governance mechanisms, credible regulatory bodies, and effective rule of law significantly mitigate agency costs and enhance the reliability of ESG disclosures. The review also reveals a growing convergence between sustainability mandates and tax governance: as regulators, investors, and civil society intensify pressure for responsible corporate behavior, firms increasingly improve the scope and credibility of their ESG reporting, which in turn constrains tax aggressiveness. This review contributes to the literature by mapping the theoretical evolution of tax research, identifying persistent methodological gaps, and proposing an integrative agenda that aligns tax policy, corporate governance, and sustainable development. Implications for policymakers and practitioners especially in developing economies such as Indonesia are discussed in detail. Keywords: Agency Problem; Corporate Governance; ESG Disclosure; Institutional Quality; Systematic Literature Review; Tax Evasion; Tax Morale.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.28932/james.v2i2.15703first seen 2026-10-06 05:05:51
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