MAPPING THE ESG – TAX NEXUS: A GLOBAL BIBLIOMETRIC REVIEW (2000-2025)
Mapovanie prepojenia medzi ESG a zdaňovaním: globálny bibliometrický prehľad (2000-2025)
Published: 17.11.2025
https://doi.org/10.24040/aap.2025.22.spec.iss.59-78
Abstract: This study examines the relationship between environmental, social, and governance (ESG) principles and corporate tax behavior through a comprehensive bibliometric analysis of publications from 2000 to 2025. Using the Bibliometrix R package and following PRISMA guidelines, the analysis identifies influential authors, journals, countries, and thematic clusters shaping the ESG–taxation research landscape. The findings reveal a significant shift from viewing taxation as a compliance-oriented financial decision to understanding it as an integral part of sustainable governance and ethical corporate conduct. Keyword networks and thematic evolution maps highlight growing attention to tax transparency, green fiscal instruments, and ESG-related policy interventions. The study contributes to conceptualizing taxation within modern sustainability frameworks and outlines key research gaps, including limited evidence from developing economies and the need for causal analyses.
Keywords: ESG, taxation, corporate social responsibility, sustainable finance, ethical accounting
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How to cite:
PANKO, P. Mapping the ESG – tax nexus: A global bibliometric review (2000-2025). Acta aerarii publici. Online. vol. 22 (2025), special issue, pp. 59 – 78. Available from: https://doi.org/10.24040/aap.2025.22.spec.iss.59-78 [accessed YYYY-MM-DD].