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A Bibliometric Analysis between Communication and Tax Compliance

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  • Rui Bruno Santos

    (Ph.D. candidate in Communication Sciences)

Abstract

Although there is an extensive body of literature on tax compliance, and it is possible to ascertain that taxpayer behavior is influenced by a variety of factors, little is known about the influence of communication on tax compliance. Hence, we fill this gap in the literature by conducting a systematic review on communication and tax compliance to enable the identification of recent studies that have this purpose. We utilized 659 articles published between the years 2016 and 2023 collected from four databases for the application of bibliometric and content analysis to evaluate research patterns and key findings with emphasis on communication. However, there are still numerous opportunities for significant contributions in this area. The contribution of this research is to provide a comprehensive assessment of the relationship of communication to tax compliance, and to point out a set of opportunities for future investigations in this scope. Our findings will likely be of interest to academics, professionals, and educators in the related fields of communication and finance.

Suggested Citation

  • Rui Bruno Santos, 2023. "A Bibliometric Analysis between Communication and Tax Compliance," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(6), pages 321-334, June.
    • Handle: RePEc:bcp:journl:v:7:y:2023:i:6:p:321-334
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    References listed on IDEAS

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    1. Benno Torgler, 2002. "Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 16(5), pages 657-683, December.
    2. Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2017. "The effects of mass media campaigns on individual attitudes towards tax compliance; quasi-experimental evidence from survey data in Pakistan," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 70(C), pages 10-22.
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