Figure 1.
The diagram presents the full sequence of study identification and screening. It begins with records identified from Scopus database equals 846 followed by search criteria listing article title, abstract and keywords including tax benefits, tax incentive, tax deduction and corporate. Records screened equals 846 with range 2004 to 2024, subject area in social sciences, economics, econometrics and finance, business, management and accounting, document type article, publication stage final, keywords tax incentives and tax incentive and open access noted as all open access. Records excluded equals 801 with counts for range 136, subject area 95, document type 114, publication stage 12, keywords 374 and open access 70. Reports assessed for eligibility equals 45. A note states not integrated in depth analysis due to thematic alignment equals 19 and methodological comparability equals 6. Studies included in review equals 45 with in depth analysis included studies equals 20.PRISMA-style flow of record identification and selection
Source: Authors’ own work