Muhammadiyah University of Surakarta

EARMARKED TAXATION IN THE PALM-OIL SECTOR: A SYSTEMATIC REVIEW OF FISCAL ARCHITECTURE, GOVERNANCE, AND SUSTAINABILITY OUTCOMES

This is a systematic review conducted in accordance with the PRISMA 2020 statement (Page et al., 2021) and PRISMA-P 2015 guidelines (Moher et al., 2015). The review uses a narrative framework synthesis approach as quantitative meta-analysis was precluded by substantial conceptual...