IDEAS home Printed from https://ideas.repec.org/h/spr/eurchp/978-3-031-80256-0_18.html
   My bibliography  Save this book chapter

Interaction Between Tax Authorities and Taxpayers: A Systematic and Bibliometric Analysis of Tax Compliance Over 20 Years

Author

Listed:
  • Belahouaoui Rida

    (LAMIGEP Laboratory, EMSI)

  • Attak Houssain

    (LAMIGEP Laboratory, EMSI
    Faculty of Economics and Management)

Abstract

This study explores the interaction between tax authorities and taxpayers and its effect on tax compliance. Leveraging a systematic literature review (SLR) and bibliometric analysis of research from the past two decades, we examined the role of trust and power in shaping compliance behavior, particularly in a post-pandemic context where economic recovery and trust restoration are paramount. Data was extracted from the Scopus database, with a thematic network analysis conducted via VOSviewer software to identify key themes. The study highlights that trust in tax authorities is crucial for encouraging voluntary compliance among taxpayers, while the authoritative power of these entities is vital for ensuring compliance through enforcement. Furthermore, digitalization in tax administration is increasingly important, offering enhanced efficiency and transparency that can bolster both voluntary and enforced compliance. This digital evolution is becoming integral to modern tax systems, signaling a shift towards more technologically advanced interactions between tax authorities and taxpayers. The study contributes to theoretical perspectives by integrating enforcement and service orientation in tax administration, offering practical insights for policy improvement. It suggests a focus on digital strategies to enhance taxpayer engagement and compliance, particularly in relation to the challenges of digital transformation for SMEs in emerging markets.

Suggested Citation

  • Belahouaoui Rida & Attak Houssain, 2025. "Interaction Between Tax Authorities and Taxpayers: A Systematic and Bibliometric Analysis of Tax Compliance Over 20 Years," Eurasian Studies in Business and Economics,, Springer.
  • Handle: RePEc:spr:eurchp:978-3-031-80256-0_18
    DOI: 10.1007/978-3-031-80256-0_18
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:eurchp:978-3-031-80256-0_18. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.