<![CDATA[This study aims to develop a conceptual framework of tax sustainability reporting (TSR) for small and medium enterprises (SMEs) and e-commerce by synthesizing literature on sustainability reporting, taxation, digital transformation, and organizational management. A systematic literature review (SLR) was conducted using the PRISMA protocol and the Theory, Context, Characteristics, and Methodology (TCCM) framework to identify key themes, theoretical foundations, research gaps, and future research directions. TSR is identified as a multidimensional organizational capability influenced by organizational culture, technological capability, e-commerce adoption, governance, institutional pressures, and stakeholder expectations. Beyond compliance, TSR can enhance transparency, accountability, and sustainable value creation. This study proposes an integrated framework linking TSR with sustainability accounting, taxation, ESG, digital transformation, and SME management. The framework integrates Stakeholder Theory, Legitimacy Theory, Institutional Theory, and the Resource-Based View and provides a research agenda for future theoretical and empirical studies.]]>
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