New digital avenues in Tax Research: A Multidimensional Integrative Literature Review

Recent digital changes have been transforming business landscapes bringing out novelties and opportunities for the management, which may also lead to critical managerial behaviours, exploiting all shades of digital to achieve desired targets, thus including corporate tax targets. In this paper we investigate how digital changes are impactful for corporate tax accounting and tax avoidance research, adopting an innovative approach based on Integrative Literature Review enhanced by the cuboid of Multidimensional Literature Representation method, labelled as Multidimensional Integrative Literature Representation. This paper aims at understanding, on the one hand, whether enterprises approach to tax accounting and tax avoidance using digital tools and, on the other hand, discussing the effects of digital changes on the behalf of the tax collectors and the tax revenue agencies. This innovative review approach has advantages when dealing with studies at the intersection between different disciplines (for instance, taxation and digitalization) contemporarily studied under multiple perspective, hence employing different research methodologies, offering an opportunity to investigate the mismatch of digital changes exploitation between taxpayer and tax collector views. The adoption of a two-methods integrated approach offers the advantage of being particularly suitable for better focusing on literature gaps, throughout its critical and holistic approach, combining studies belonging to different research domains.