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Open research questions in Taxation and Compliance Studies

56 unresolved questions extracted from the limitations and future-work sections of 1,505 Taxation and Compliance Studies papers in our library. Each links back to the study that raised it.

What the literature leaves open

  • Further investigation into the effects that information framing, openness of GST communication, and perceived fairness of slab structures have on behavioral responses, can be conducted by experimental and mixed-method methods.

    Taxpayers' perceptions and behavioral responses to GST 2.0 slab rationalization: evidence from MSMEs in the Indian automobile industry · 2026 · DOI

  • A A A W&LS A A A A A A A A A A A A A A A A A A A A A A A A A A A A – applicable, W&LS – except for wine and local sparkling Source: own work based on national statutes, including the Law on Circulation of Alcoholic Beverages of 2024. arises both from industry development that has reached a level of maturity exceeding the existing regulatory framework and from generational shifts that introduce new patterns of consumption. The nature of alcoholic beverages has evolved significantly over the past century, and even more rapidly since the beginning of the twenty-first century, with production technologies and product innovation outpacing regulatory frameworks and policy-making cycles. Alongside these developments, more or less deliberate attempts have emerged to leave this new market reality insufficiently transparent. For example, while legal requirements for labeling alcoholic beverages are formally fulfilled, final consumers often remain uninformed about substantive changes in product composition or production methods. Producers and marketers may avoid explicitly communicating that a familiar product is now produced differently – whether to reduce costs, optimize excise tax treatment, or introduce new flavors, colors, or characteristics. As a result, even for researchers, shelf-level information may be difficult to interpret accurately. Similarly, commercial research providers such as Nielsen or IWSR often rely on wholesaler data reported or reproduced in accordance with established classification conventions. For instance, a table wine historically produced from grapes may later be produced from local fruits or berries while retaining the same brand identity. If such products are reclassified as fruit wines, sales data may misleadingly appear as a novelty effect, or researchers may fail to locate 36 the product within its expected category, leading to distorted interpretations. Regardless of the underlying reasons, the outcome is a growing discrepancy between actual market developments and recorded data, which constrains both academic and commercial research. An even more concerning stage of this process is reflected in official state statistics, which subsequently inform business decisions, scientific analyses, and public policymaking. In this study, legal blindness is operationalized as the systemic divergence between official tax revenue reports (based on raw material EPC codes) and actual market consumption (based on final product categories). For example, the study identifies a reporting error rate in which low-alcohol hybrids are classified as beer for tax purposes but marketed as cider beverages or cocktails, creating data fragmentation that masks a noticeable shift in consumer behavior not captured in traditional excise statistics.

    Excise taxation, market innovation, and regulatory blindness: evidence from the Baltic Sea region · 2026 · DOI

  • Purpose Despite rent tax potential to significantly support fiscal activities in sub-Saharan Africa (SSA) countries, not much is known empirically about the extent of its compliance.

    Examining rent tax compliance in Sub-Saharan Africa: evidence from La Dade–Kotopon municipal assembly, Accra, Ghana · 2026 · DOI

  • Despite providing valuable insights into the impact of GST 2.0 on the digital economy, the study has certain limitations. First, the analysis is based entirely on secondary data obtained from government reports, institutional publications, and publicly available databases. Consequently, the findings depend on the accuracy and availability of published data. Second, the study focuses on aggregate national-level indicators and does not capture firm-level or state-level variations in GST implementation and digital adoption. Third, the empirical analysis considers a limited set of variables, namely GST revenue, digital transactions, and internet penetration. Other factors such as digital literacy, financial inclusion, regulatory changes, and technological innovation may also influence digital economic growth. Finally, the study is confined to the period 2016–2025 and therefore may not fully capture the long-term effects of GST 2.0 reforms on the digital economy. REFERENCES 1. Awasthi, R., & Engelschalk, M. (2018). Taxation and the digital economy: Challenges and opportunities for developing countries. World Bank. 2. Bird, R. M., & Zolt, E. M. (2019). Technology and taxation in developing countries: From hand to mouse. National Tax Journal, 72(4), 791–821. 3. Government of India. (2023). GST council reports and updates. Ministry of Finance. https://www.gstcouncil.gov.in 4. Ministry of Finance. (2023). Annual report 2022–23. Government of India. https://www.indiabudget.gov.in 5. Mukherjee, S. (2019). GST and its impact on MSMEs in India. Journal of Economic Policy and Research, 14(2), 45–60. 6. National Payments Corporation of India. (2024). UPI annual report. NPCI. https://www.npci.org.in 7. Organisation for Economic Co-operation and Development. (2021). Tax administration 3.0: The digital transformation of tax administration. OECD Publishing. https://www.oecd.org 8. Reserve Bank of India. (2023). Digital payments index and annual report. RBI. https://www.rbi.org.in 9. Rao, M. G. (2018). Goods and services tax in India: Progress, performance, and challenges. Economic and Political Weekly, 53(1), 35–42. 10. World Bank. (2022). World development report 2022: Finance for an equitable recovery. World Bank. https://www.worldbank.org 11. Sharma, A., & Gupta, R. (2022). Digital taxation and economic growth: Evidence from emerging economies. International Journal of Economics and Finance, 14(3), 102–118. 12. Yadav, P., & Singh, K. (2021). GST reforms and business formalization in India. Journal of Public Finance and Policy, 9(2), 88–104. 13. Zhang, L., & Li, H. (2022). Digital governance and tax compliance: Evidence from developing economies. Journal of Economic Studies, 49(6), 1145–1162. 14. Ministry of Micro, Small and Medium Enterprises. (2024). Annual Report 2023–24. Government of India. 15. United Nations Conference on Trade and Development. (2021).

    ASSESSING GST 2.0 REFORMS AND THEIR IMPACT ON THE DIGITAL ECONOMY IN EMERGING MARKETS · 2026 · DOI

  • tax compliance is influenced by a combination of enforcement mechanisms, institutional trust, and behavioural motivations, indicating that effective tax regulatory enforcement with efforts to promote fairness, transparency, and positive taxpayer–authority relationships. businesses, suggest voluntary systems balance should these that Together, these theories provide a comprehensive explanation of voluntary tax compliance among small businesses. Deterrence Theory highlights the role of enforcement mechanisms such as audits and penalties in discouraging tax evasion. The Slippery Slope Framework expands this perspective by emphasising the importance of balancing enforcement power with trust in tax authorities.

    Voluntary Tax Compliance among Small Businesses: A Systematic Review of Determinants and Outcomes · 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 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

  • Since the study relies on self-reported questionnaire data collected at one time point, future research should consider additional procedural or statistical checks, such as Harman’s single-factor test, marker variables, or alternative model specifications, to strengthen the robustness of the findings.

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

  • However, the literature on AI adoption in the domain of tax is still fragmented, meaning that little is known about the most momentous CSFs influencing AI adoption in taxation.

    Examining the critical success factors influencing the diffusion of AI in tax administration in Botswana · 2024 · DOI

  • Originality/value The originality of this research lies in its examination of both passive and active consumer participation in CTE, a relatively understudied area within tax compliance literature.

    Social norms and consumption tax evasion: unpacking passive consumer participation · 2024 · DOI

  • Considering the study’s limitations in scope and sampling bias, future research could explore variations within the informal sector through a taxation perspective, examine digital taxation strategies, and investigate the root causes of informality to gain a deeper understanding of their impact on contemporary tax compliance challenges.

    A Decadal Systematic Review of Factors Underlying Tax Compliance in the Informal Sector · 2024 · DOI

  • Based on the findings, the study recommends that the government enhance programs that foster peer influence, as it has been shown to positively affect tax compliance. Future studies could also investigate the effects of KRA m-service on turnover tax compliance.

    The Effect of Peer Influence on Turnover Tax Compliance among Small and Medium Enterprises in Meru County, Kenya · 2024 · DOI

  • By shedding light on these under-explored aspects, the research offers novel perspectives on optimizing the ITC system, ensuring that it can better support businesses and drive the success of GST implementation.

    THE IMPACT OF THE NEW GST REGIME ON MSMES IN INDIA, WITH A SPECIAL EMPHASIS ON INPUT TAX CREDIT · 2023 · DOI

  • In 2001, the Internal Revenue Service (1RS) estimated a $350 billion tax gap, with underreported individual incomes accounting for nearly eighty percent of the shortfall.

    Lessons from United States V. Stein: Is the Line between Criminal and Civil Sanctions for Illegal Tax Shelters a Dot? · 2008

  • However, tax socialization has not been tested to strengthen the impact of tax knowledge, tax sanctions, and tax awareness on tax compliance of MSMEs.

    Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi · 2026 · DOI

  • These dynamics remain insufficiently incor- porated into current policy design, indicating the need for further longitudinal research to disentangle fiscal effects from broader social and technological trends.

    Excise taxation, market innovation, and regulatory blindness: evidence from the Baltic Sea region · 2026 · DOI

  • Several recent studies support the interpretation that taxpayer behavioral variables alone are insufficient to explain institutional tax programs such as Tax Volunteers.

    Assessing the impact of the tax volunteer program on tax compliance: Evidence from KPP Pratama Pondok Aren · 2026 · DOI

  • Importantly, trust in government partially mediates these relationships, indicating that ideological alignment and fiscal literacy alone are insufficient without institutional credibility.

    Trust as the missing link: How economic ideology and tax knowledge shape redistributive attitudes through a psychological lens · 2026 · DOI

  • Descriptive analytical approach was primarily utilised given the complex and understudied nature of rent tax compliance within SSA.

    Examining rent tax compliance in Sub-Saharan Africa: evidence from La Dade–Kotopon municipal assembly, Accra, Ghana · 2026 · DOI

  • In contrast, the role of dense social trust has been scarcely investigated, even less through rigorous empirical contrasts that determine the potential causal relationship between this type of trust and tax compliance.

    Tax Compliance and Conditional Cooperation: A Study Based on the Dense Social Trust of Young People · 2025 · DOI

  • Purpose This paper aims to shed light on the relationship between intergenerational labor mobility and tax morale among European citizens, given the relatively limited evidence on the potential influence of tax compliance behavior on future inequalities.

    Family affairs or Government's duty? The tax morality of a mobile society · 2024 · DOI

  • Using data from focus groups with formal sector workers in Namibia, we illustrate how taxpayers link solidarity to the practice of paying taxes along these dimensions; demonstrating the usefulness of this framework for the further study of fiscal interconnectedness, also beyond Namibia.

    Imagined solidarity around tax practices: a two-dimensional framework based on motivating logic and group boundaries · 2024 · DOI

  • Future research is recommended to incorporate additional data, such as audited tax report, conduct comparative analysis of financial statement data across multiple years to detect consistent patterns, and utilize alternative calculation indicators to identify tax avoidance activities.

    Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing, dan Kepemilikan Keluarga terhadap Penghindaran Pajak · 2024 · DOI

  • The limitation of this study, however, is to find a direct link/relationship between tax court decisions and fairness perception and tax compliance of respected taxpayers.

    Do The Tax Court Decisions Fulfill Tax Justice? Literature Review · 2024 · DOI

  • As the tax systems of low‐income countries present a unique set of compliance issues, a closer look at the role that tax agents play in these contexts is warranted.

    Can tax agents support tax compliance in low‐income countries? Evidence from Uganda · 2023 · DOI

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56 open questions have been extracted from the limitations and future-work passages of 1,505 Taxation and Compliance Studies papers in our library. Each one below links back to the study that raised it, so you can read the original claim in context.

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