<![CDATA[Corporate governance and tax avoidance have become increasingly important topics in accounting, finance, and management literature due to their implications for organizational transparency, accountability, and sustainability. This study aims to review and synthesize contemporary literature related to corporate governance and tax avoidance published between 2020 and 2025. Employing a qualitative approach through a Narrative Literature Review (NLR), the study examines dominant theoretical perspectives, corporate governance mechanisms, and contemporary challenges influencing corporate tax behavior. The findings indicate that Agency Theory remains the predominant framework for explaining tax avoidance practices, while board independence and audit committee effectiveness emerge as the most frequently discussed governance mechanisms. Furthermore, contemporary issues such as Environmental, Social, and Governance (ESG) practices, digital transformation, sustainability reporting, and international tax regulations have significantly shaped recent scholarly discussions. The review also reveals that tax avoidance is increasingly perceived as an issue of corporate legitimacy and stakeholder engagement rather than merely a financial concern. This study contributes to the literature by providing a comprehensive synthesis of recent developments and offering contemporary perspectives on the relationship between corporate governance and tax avoidance. The findings are expected to assist researchers, policymakers, and practitioners in understanding emerging issues and promoting more transparent and sustainable corporate tax practices.]]>
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