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

Abstract

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, methodological, and outcome heterogeneity. The protocol was prospectively registered with PROSPERO (CRD420261396679). Risk of bias was assessed using ROBINS-I for quantitative studies, the JBI Qualitative Checklist for qualitative designs, and a bespoke policy-document checklist for grey literature. Confidence in synthesized findings was assessed using GRADE-CERQual.