<p>This study provides a systematic review of the literature on corporate tax behavior and sustainability, with a specific focus on African institutional contexts and sectoral challenges in Ethiopia. Following the PRISMA 2020 framework, the review synthesizes empirical and conceptual studies to examine how governance structures, regulatory frameworks, and institutional environments shape corporate tax practices and their sustainability implications. The findings suggest that corporate tax behavior is associated with not only firm-level financial outcomes but also broader societal dimensions, including public revenue mobilization, institutional trust, and economic development. Evidence from African economies indicates that variations in regulatory capacity, governance quality, and tax administration effectiveness influence corporate tax compliance and fiscal behavior. In the Ethiopian context, the literature points to sector-specific challenges, particularly within manufacturing and service industries, where administrative complexity and institutional constraints affect corporate tax practices; however, the evidence remains largely compliance-focused and limited in its linkage to sustainability outcomes. The review further identifies gaps in the integration of sustainability perspectives with institutional and governance frameworks, as well as limited sector-specific analysis in emerging economies. The study contributes to the literature by clarifying the role of institutional contexts in shaping corporate tax behavior and highlighting directions for future research and policy aimed at promoting responsible corporate taxation and sustainable development in African economies, particularly Ethiopia.</p>