Gender Diversity and Corporate Tax Planning: A Literature Review Across Organisational Levels

This thesis examines how gender diversity across multiple organisational levels influences corporate tax planning behaviour. While prior research has focused almost entirely on board and executive representation, the literature remains limited and inconclusive regarding the broader workforce. To address this gap, this study conducts an integrative literature review that synthesises theoretical frameworks, empirical findings, and contextual moderators shaping the relationship between gender inclusion and tax aggressiveness. Overall, the thesis argues that gender diversity functions as a multi-level governance driver that enhances transparency and reduces risky tax practices when inclusiveness is substantive rather than symbolic. The conclusions underscore the importance of broadening diversity policies beyond the boardroom and integrating tax transparency into responsible governance and ESG evaluation.