Open research questions in Taxation and Compliance Studies

What the literature leaves open

• Investigating the effect of digitization on other aspects of state capacity. Analyzing the impact of digitization on different types of bureaucracies. Examining the role of technological support in tax collection.

  Spillovers in State Capacity Building: Evidence from the Digitization of Land Records in Pakistan · 2026 · DOI

• There is a lack of understanding of the effect of digitization reforms on fiscal capacity. Prior work has focused on the benefits of digitization, but has not considered its potential negative consequences. This paper fills this gap by investigating the effect of digitization of land records on tax collection in Pakistan.

  Spillovers in State Capacity Building: Evidence from the Digitization of Land Records in Pakistan · 2026 · DOI

• Limited empirical evidence on the consequences of informal place-based policies. Lack of understanding of how these policies affect firm-level outcomes in developing countries.

  Nothing comes for free: the impact of place-based tax incentives on firms’ costs · 2026 · DOI

• However, little is known about how taxes affect public support for welfare programs.

  Tax Burden, Tax Types, and Public Support for Social Welfare Programs · 2026 · DOI

• While previous studies, largely based on cross-sectional evidence, suggest that trust and remittances may influence informality, their causal roles remain unclear.

  Trust, remittances, and the shadow economy: institutional and financial heterogeneity in a country-wave panel · 2026 · DOI

• This study was also limited to the opinions of tax auditors and did not address the opinions of content creators.

  Determinants of the Quality of Tax Audits for Content Creation Tax and Tax Compliance: Evidence From Egypt · 2024 · DOI

• t o supported by your tax c a l c u l a t i o n s . them the base c a l c u l a t i o n of 1984 tax assuming a l l in 1984 w i t h no tax A t r a n s a c t i o n s w e r e completed planning t a k i n g place. A l t e r n a t i v e e f f e c t s of your tax planning. tax c a l c u l a t i o n s f o r 1984 showing t h e Tax c a l c u l a t i o n s f o r 1985 showing t h e impact of your planning on t h a t y e a r ' s t o t a l tax. NOTE THE BEST TAX RESULTS I N NO TAX LIABILITY I N A TAX YEAR. PLAN I S NOT NECESSARILY THE ONE WHIM f o r your c l i e n t .

  UTILIZATION OF MICROCOMPUTERS IN A FEDERAL INCOME TAXATION CLASS · 1987 · DOI

• The study uses purposive sampling, which is non-probabilistic and may not be fully generalizable to all taxpayers. The findings should be interpreted carefully due to the potential for common method bias, closely related constructs, or overfitting. Future research should consider additional procedural or statistical checks to strengthen the robustness of the findings.

  The Influence of Tax Awareness, Tax Sanctions, and Risk Preference on Taxpayer Compliance · 2026 · DOI

• The gap in understanding taxpayer behavior in regional contexts. The inconsistency in findings of previous studies on tax awareness, tax sanctions, and risk preference. The need for context-specific evidence from Bengkulu Province.

  The Influence of Tax Awareness, Tax Sanctions, and Risk Preference on Taxpayer Compliance · 2026 · DOI

• The core problem arises from the uncertainty and inconsistency in how income tax reforms influence economic variables. Prior work has shown mixed and fragmented empirical evidence on the impact of tax reforms.

  Impact of Income Tax Reforms on Economic Growth · 2026 · DOI

• The actual impact of tax rationalisation on essential commodity prices remains debated. Limited research focuses specifically on the relationship between GST rate rationalisation, commodity prices, and household consumption behaviour in Karnataka.

  Impact of GST Rate Rationalisation on Essential Commodity Prices and Household Consumption Patterns in Karnataka: An Empirical Study · 2026 · DOI

• There is a need to understand the factors causing taxpayer non-compliance in the swallow's nest tax, - The current tax implementation has not been effective in reducing non-compliance.

  A Study of Bird's Nest Tax Non-Compliance in Kutai Kartanegara Regency: An Attribution Theory Perspective · 2026 · DOI

• Existing frameworks lack the capacity to produce multidimensional and data-driven evaluations of tax incentive effectiveness. There is a need for a unified and data-driven tool to assess whether tax incentives achieve their intended objectives.

  A Smart Accounting Framework for Evaluating and Measuring the Effectiveness of Tax Incentives: An Applied Comparative Evidence from Egypt · 2026 · DOI

• Future research can build on the study's findings to explore the impact of PPnBM on other aspects of social justice. Future research can examine the effectiveness of PPnBM in controlling consumptive behavior in other contexts

  The Role of Luxury Goods Sales Tax (PPnBM) in Controlling Consumption and Achieving Social Justice in Indonesia · 2026 · DOI

• The study identifies a research gap in understanding the impact of PPnBM on consumption patterns and social inequality. The study aims to contribute to the existing literature on taxation policy and social justice

  The Role of Luxury Goods Sales Tax (PPnBM) in Controlling Consumption and Achieving Social Justice in Indonesia · 2026 · DOI

• Tax compliance issues in developing countries. Limited empirical evidence on the role of business sustainability in tax compliance. Persistent challenges in strengthening voluntary tax compliance in Kediri City, Indonesia.

  Integrating business sustainability into fiscal behavior: evidence from MSMEs tax compliance in Kediri City · 2026 · DOI

• Empirical evidence on how fiscal behavior at the local level is influenced by business prosperity is limited. The current literature lacks studies that examine the role of business sustainability in tax compliance.

  Integrating business sustainability into fiscal behavior: evidence from MSMEs tax compliance in Kediri City · 2026 · DOI

• Future research should investigate the effect of tax technology on taxpayer compliance in other cities or countries. Future research should also examine the impact of other factors, such as tax education and tax awareness, on taxpayer compliance.

  Determination of Tax Compliance: The Role of Tax Sanctions, Tax Rates, and Tax Technology in Medan City · 2026 · DOI

• There is a lack of empirical evidence regarding the combined role of tax sanctions, tax rates, and tax technology in improving taxpayer compliance. Prior work has focused on the effect of tax sanctions and tax rates on taxpayer compliance, but has not investigated the effect of tax technology.

  Determination of Tax Compliance: The Role of Tax Sanctions, Tax Rates, and Tax Technology in Medan City · 2026 · DOI

• There is a need to understand the factors that influence taxpayer compliance among MSMEs. The study fills this gap by examining the effect of the Coretax System and tax awareness on taxpayer compliance.

  Dampak Coretax System dan Kesadaran Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Pekanbaru dengan Sanksi Pajak sebagai Variabel Moderasi · 2026 · DOI

• Existing Electronic Fiscal Devices rely on manual and post-audit mechanisms, which are ineffective in identifying fraudulent pricing. There is a need for a machine learning-based tool to detect underpricing fraud in real-time.

  Integrating ML with Electronic Fiscal Devices for Real-Time Underpricing Detection in Tanzania · 2026 · DOI

• The study used traders from only one region. This may limit generalizability to alternative regions owing to disparities in market dynamics and enforcement rigor. As such. subsequent investigations may broaden the framework to encompass other regions or nations to substantiate its resilience across varied conditions. 3. RESULTS AND DISCUSSION 3.1. Descriptive Analysis As shown in Figure 6, the findings revealed that 62.8% of the respondents were male, while 37.2% were female, highlighting that males are more involved in the mobile phone selling business compared to females. This suggests a higher likelihood of males engaging in fraudulent activities, as indicated by the study of Wang et al. (2022). The findings suggest that women in corporate leadership roles are generally more risk-averse and exhibit a stronger commitment to ethical practices compared to their male counterparts. Additionally, the age distribution of the respondents shows that 62 participants (79.5%) were under the age of 45, an age group often associated with the development of criminal careers, indicating a potential link between age and engagement in unethical or fraudulent activities. (Basto-Pereira & Farrington, 2020) Benitho Alphonce Chengula, Judith Leo, et al | 2614 Vol. 8, No. 2, April 2026 Figure 6. Traders age and gender distribution Among the respondents, a quantitative measure was used to determine the methods they use to report tax information to the tax authority (Tanzania Revenue Authority). From Error! Reference source not found., The results showed that 75.6% use the yearly tax estimate method, 10% use the EFD system, and 10.3% use the E-filing system and monthly returns. This indicates that only a small percentage of traders allow the tax authority to track their sales in real time. Tax collection is not based on actual income generated but rather on estimations, which creates opportunities for traders to underreport their sales. This is due to the absence of mechanisms capable of capturing and validating sales income, particularly in terms of specified prices, despite the method proposed by can only detect receipt not issued, but the correctness of the amount stated in the receipt it will be impossible, together with suggested to scan the receipt to check the validity, but it can fail to identify the relationship between the price and the product stated. As a study of It was insisted that Artificial Intelligence be used to create a decision-making system that can detect tax evasion fraud as soon as it happens, but AI mechanism developed by can only detect fraud from submitted reports, that create the necessity of have real time detection of fraud. Table 2.

  Integrating ML with Electronic Fiscal Devices for Real-Time Underpricing Detection in Tanzania · 2026 · DOI

• There is a lack of studies on the influence of Tri Hita Karana culture and trust in government on tax compliance among MSMEs. The study aims to fill this gap by examining the role of tax morale as a mediating variable.

  The effect of Tri Hita Karana culture and trust in government on MSME taxpayer compliance in Badung Regency with tax morale as a mediator · 2026 · DOI

• Based on the results of this study, it is recommended that the Directorate General of Taxes (DGT) and the government strengthen the alignment between local cultural values and tax compliance. The values of Tri Hita Karana, which have hitherto tended to be understood as general moral values, should be introduced from an early age through formal education, emphasizing that fulfilling tax obligations is integral to maintaining harmonious relationships with God, fellow humans, and the environment. Furthermore, the DGT is advised to integrate local cultural values, including Tri Hita Karana, into tax dissemination programs so that the delivered messages are more easily accepted by the public. The findings of this study also confirm that tax morale serves as a bridge between both cultural values and trust in government with tax compliance; therefore, the DGT's communication campaigns should be geared toward fostering the moral responsibility of taxpayers rather than merely administrative understanding. Moreover, the government and the DGT need to increase transparency in tax management and demonstrate tangible results from tax utilization, particularly for MSME actors and the wider community, in order to strengthen trust in the government and ultimately drive tax compliance. Suggestions for Future Researchers are encouraged to further enrich the field of tax compliance by exploring the evolving cultural values within their respective regions, thereby providing a broader overview of cultural influences on tax behavior. Subsequent studies could utilize a qualitative approach or a mixed-methods design through interviews and Focus Group Discussions (FGD) to delve deeper into the meaning of each variable, particularly the cultural values of Tri Hita Karana. Additionally, it is recommended to involve a larger and more diverse sample size to enhance the generalizability of the findings, while also segmenting respondents based on business type, business scale, or duration of business operation to uncover differences in perception across groups. Future research could also expand the scope of the taxpayer sample and consider other relevant variables, so that the developed tax compliance model becomes more comprehensive and applicable. REFERENCES Aji, A. K. (2024). MENELADAN FALSAFAH MASYARAKAT BALI DALAM PAJAK 90–112. PAJAKNYA.

  The effect of Tri Hita Karana culture and trust in government on MSME taxpayer compliance in Badung Regency with tax morale as a mediator · 2026 · DOI

• The study has a limited sample size of 400 SMEs. The study only focuses on SMEs in Yenagoa metropolis, Bayelsa State.

  MULTIPLE TAXATION AND THE PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES IN BAYELSA STATE · 2026 · DOI

Most-cited papers in Taxation and Compliance Studies

• Salience and Taxation: Theory and Evidence · American Economic Review · 2009 · 2,360 citations
• Enforced versus voluntary tax compliance: The “slippery slope” framework · Journal of Economic Psychology · 2007 · 848 citations
• Measurement of Tax Progressivity: An International Comparison · The Economic Journal · 1977 · 599 citations
• Why do people pay taxes? · Journal of Public Economics · 1992 · 592 citations
• The behavioralist as tax collector: Using natural field experiments to enhance tax compliance · Journal of Public Economics · 2017 · 592 citations
• Tax Morale · The Journal of Economic Perspectives · 2014 · 559 citations
• Tax Compliance and Enforcement · Journal of Economic Literature · 2019 · 469 citations
• Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation · Law & Policy · 2007 · 433 citations
• E-ZTAX: Tax Salience and Tax Rates* · The Quarterly Journal of Economics · 2009 · 426 citations
• Do Ethics Matter? Tax Compliance and Morality · Journal of Business Ethics · 2011 · 418 citations

Most recent work

• No Taxation without Administration: Bringing the State Back into the Public Finance of Developing Countries · Journal of Economic Literature · 2026
• Exploring the nexus between shadow economy, institutional quality, green energy transition, and ecological footprint in G-7 economies: implications for sustainable development · Quality & Quantity · 2026
• The Paycheck Protection Program: Progressivity and Tax Effects · National Tax Journal · 2026
• Formal Trade and the Informal Economy: Evidence From GATT / WTO Membership · World Economy · 2026
• Examining rent tax compliance in Sub-Saharan Africa: evidence from La Dade–Kotopon municipal assembly, Accra, Ghana · Property Management · 2026
• How formal shapes informal: The case of informal businesses in mixed-use streets · Cities · 2026
• What Do Shareholders Want? Consumer Welfare and the Objective of the Firm · Management Science · 2026
• Spillovers in State Capacity Building: Evidence from the Digitization of Land Records in Pakistan · American Economic Review · 2026
• Nothing comes for free: the impact of place-based tax incentives on firms’ costs · Public Choice · 2026
• Quantity, price, and compliance effects of a second-home taxation reform in France · Journal of Urban Economics · 2026

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