<p>This study examines the effect of corporate environmental disclosure (CED) on corporate tax avoidance and investigates the moderating role of national culture based on Hofstede’s six cultural dimensions. Using an international sample of 2,286 non-financial firms listed in ESG indices over the period 2010–2024, this research provides cross-country evidence on how cultural factors shape corporate tax avoidance behavior. Financial firms are excluded due to their specific regulatory frameworks and capital structures, as well as firms with missing data. The empirical analysis uses feasible generalized least squares (FGLS) to address heteroskedasticity and serial correlation in panel data. Several robustness checks are conducted to validate the findings, including the use of alternative proxies for tax avoidance, the dynamic nature of the dataset is addressed using the Generalized Method of Moments (GMM) to control for endogeneity, and a comparative analysis across legal systems. The results reveal a significant negative relationship between corporate environmental disclosure and tax avoidance, indicating that firms with higher environmental transparency are less likely to engage in aggressive tax avoidance practices. Moreover, national culture plays a significant moderating role in this relationship. Power distance and masculinity strengthen the negative association between corporate environmental disclosure and tax avoidance, whereas individualism, uncertainty avoidance, and long-term orientation weaken this effect. Indulgence, however, does not exhibit a significant moderating influence. This study contributes to the literature on corporate environmental disclosure and corporate taxation by emphasizing the importance of cultural context. From a policy perspective, integrating responsible tax practices into environmental disclosure frameworks may enhance transparency and corporate accountability in an international setting.</p>