Bibliometric Analysis of Corporate Social Responsibility and Tax Avoidance

Corporate social responsibility (CSR) and tax avoidance (TA) are increasingly examined not only as corporate governance issues but also as factors that directly affect sustainable development and the achievement of the United Nations Sustainable Development Goals (SDGs). Understanding how CSR interacts with tax practices is essential for advancing transparency, fairness, and accountability in the global economy. The objective of this study is to analyze the thematic structure of the research field, provide an overview of current approaches, and propose emerging directions for future research on the relationship between CSR and TA. Through the use of VOSviewer, the author conducted an analysis of 285 publications retrieved from the Scopus database, employing two bibliometric methods—co-citation analysis and bibliographic coupling—with the aim of identifying potential research themes concerning the relationship between CSR and TA. In addition, the author incorporates a temporal keyword analysis to elucidate the evolution of research trends within this field. Based on the obtained results, the study compares the similarities and differences between thematic groups and keyword clusters, thereby highlighting several noteworthy research directions: (i) CSR as a strategic tool in tax management; (ii) the mediating or moderating role of CSR in the relationship between organizational factors and tax avoidance; and (iii) the integration of corporate governance, capital structure, and the role of the audit committee in examining the relationship between CSR and TA. Importantly, the study also emphasizes the implications of CSR–TA research for sustainable development, particularly in advancing transparency, responsible business practices, and ethical corporate governance, which are directly aligned with the UN Sustainable Development Goals (notably SDG 8 on decent work and economic growth, SDG 12 on responsible consumption and production, and SDG 16 on peace, justice, and strong institutions).