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Open research questions in Taxation and Compliance Studies

248 gap statements mined from Taxation and Compliance Studies papers in our 7.9M-paper local library, which holds 2,105 papers on the topic — drawn mostly from each paper's own stated research gap, future-work, challenge and limitation notes, and its abstract. The ones listed below are a selection still marked open; each names the study that raised it, with a DOI link where the paper has one.

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What the literature leaves open

  • It references the limitation of purely cross-sectional analysis and the need for panel data. The research highlights the importance of accounting for factors that may influence both tax-burden perception structures and support for welfare-expanding tax increases, such as household debt ratio and labor market status.

    Coalition formation in tax fairness judgements by combined income–asset status in the context of South Korea · 2026 · DOI

  • The study highlights the need to explore the role of governance indicators in mitigating the adverse effects of the shadow economy on air pollution.

    Shadow Economy and Environmental Sustainability in Global Developing Countries: Do Governance Indicators Play a Role? · 2024 · DOI

  • Limited evidence examines these predictors simultaneously among MSMEs in Banda Aceh.

    Associations of Tax Knowledge, Tax Socialization, and Tax Regulation with MSME Taxpayer Compliance: A Cross-Sectional Survey in Banda Aceh · 2026 · DOI

  • Taxpayer compliance remained suboptimal even though taxes contributed more than 80% of state revenue, and previous studies on its determinants had produced inconsistent findings.

    Factors Affecting the Perception of Individual Taxpayers' Compliance in the City of Banjarmasin · 2026 · DOI

  • Although previous research has highlighted digitalization as a potential avenue for enhancing domestic revenue mobilization—a critical component for the sustainable economic and political development of nations—the relationship between digitalization and domestic revenue mobilization remains underexplored.

    Digitalization and Domestic Revenue Mobilization: Governmental Responsiveness and Capabilities Matter · 2025 · 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.

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

  • 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

  • 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.

    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

  • Further studies can be conducted to investigate the impact of tax holidays and palliatives on business survival. Studies can be done to examine the effectiveness of tax administration among government ministries, departments, and parastatals.

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

  • Taxpayer compliance among Micro, Small, and Medium Enterprises (MSMEs) remains an important issue in Indonesia, with previous studies reporting mixed findings on tax knowledge, tax socialization, and tax regulation.

    Associations of Tax Knowledge, Tax Socialization, and Tax Regulation with MSME Taxpayer Compliance: A Cross-Sectional Survey in Banda Aceh · 2026 · DOI

  • Willingness to pay taxes is defined and assessed in abundant ways; studies are mostly limited to the Big Five facets, producing ambiguous and theoretically not sufficiently underpinned results.

    Personality aspects of tax compliance · 2025 · DOI

  • 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

  • Further research could explore the non-linear dynamics between SECO and AIRP, - The study could be expanded to include more countries and time…

    Shadow Economy and Environmental Sustainability in Global Developing Countries: Do Governance Indicators Play a Role? · 2024 · DOI

  • Trust in tax authorities is strongly related to voluntary compliance Perceived coercive power is positively associated with enforced compliance Perceptions of fairness, legitimacy, and corruption influence taxpayer trust Slippery Slope Framework tested in a low-trust, high-evasion environment In countries where tax compliance is low and tax evasion is widespread, the specific compliance behavior of micro-business…

    Drivers of tax compliance: Survey evidence from 1761 Greek micro-firms · 2025 · DOI

  • The cross-country comparisons revealed mixed results for the normative and regulatory factors, with cultural-cognitive factors demonstrating more consistent outcomes.

    Institutional perspectives on tax evasion attitudes: a Japan–US comparison with insights from the covid-19 pandemic · 2025 · DOI

  • The study identifies a research gap in understanding the impact of PPnBM on consumption patterns and social inequality.

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

  • Kepatuhan wajib pajak di Indonesia masih rendah. Penelitian sebelumnya belum menganalisis efek implementasi Coretax dan pemahaman wajib pajak badan terhadap kepatuhan pelaporan PPN.

    PENGARUH IMPLEMANTASI CORETAX DAN PEMAHAMAN WAJIB PAJAK BADAN TERHADAP TINGKAT KEPATUHAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. PRODIA WIDYAHUSADA · 2026 · DOI

Most-cited papers in Taxation and Compliance Studies

Most recent work

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Open questions raised by papers listed on this page include: (1) 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…”, 2026); (2) 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…”, 2026); (3) Future research can build on the study's findings to explore the impact of PPnBM on other aspects of social justice (“The Role of Luxury Goods Sales Tax (PPnBM) in Controlling Consumption and…”, 2026); (4) Future research should investigate the effect of tax technology on taxpayer compliance in other cities or countries (“Determination of Tax Compliance: The Role of Tax Sanctions, Tax Rates, and Tax…”, 2026); (5) There is a need to understand the factors that influence taxpayer compliance among MSMEs (“Dampak Coretax System dan Kesadaran Pajak Terhadap Kepatuhan Wajib Pajak UMKM…”, 2026). 248 gap statements have been mined from Taxation and Compliance Studies papers in our 7.9M-paper local library, which holds 2,105 papers on the topic; the gaps come from whichever of those papers state one. They are mostly the research gaps the authors state and the papers' abstracts, plus future-work, limitations and challenges passages. The ones listed below are a selection still marked open; each names the study that raised it, with a DOI link where the paper has one, so you can read the original claim in context.

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