Enforcement Efforts in Fighting Tax Evasion: A Systematic Literature Review Approach

Globalization and technology advancements have created new opportunities exploited by income taxpayers to evade tax, thereby undermining the credibility of tax authorities worldwide. This systematic review investigates the enforcement efforts used by tax authorities in combating and curbing tax evasion. Relevant articles were selected using two main databases: Scopus and Web of Science. Guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, 45 relevant articles published between 2018 and 2025 were identified. Through thematic analysis, eight main themes have been developed for the enforcement strategies employed by tax authorities across jurisdictions. The findings indicate that the tax audit is the most commonly used strategy employed to curb tax evasion among income taxpayers, followed by deterrence messages, fines and penalties. Moreover, the tax audit is the most effective enforcement effort that shows its effectiveness as a strong deterrent against tax evasion. A key information gap was identified where only 11 studies out of 45 studies carried out comparative evaluations on different enforcement efforts, highlighting the need for more cross-contextual research in the future. This study provides valuable insights for researchers by highlighting underexplored enforcement strategies and for tax authorities in enhancing and refining their enforcement approaches to effectively address tax evasion.