Compliance, formality and tax culture: A systematic review
DOI:
https://doi.org/10.5281/zenodo.22135990Keywords:
fiscal policy, taxation, regulation, legislationAbstract
This study analyzes empirical and theoretical knowledge on the determinants of tax compliance, tax formalization, and tax culture, with the aim of integrating these three traditions and identifying differentiated implications for policy design according to the institutional context. To this end, a systematic review was conducted following the PRISMA 2020 protocol, using searches in ScienceDirect, Emerald, IEEE Xplore, and SciELO during the period 2020–2026. After applying predefined inclusion and exclusion criteria, the final corpus consisted of 39 studies. The results indicate that, in most of the contexts reviewed, administrative simplification and reciprocity mechanisms are more effective than coercive enforcement in promoting voluntary compliance. Furthermore, macro-institutional factors modulate the effectiveness of behavioral interventions by influencing the distribution of motivational profiles among the taxpayer population. However, Latin America remains underrepresented in methodologically sound evidence, which limits the generalizability of the findings to contexts of high informality and underscores the need to broaden the empirical base in the region.
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