Research Review on Tax Compliance Topics for the Period 2015-2023

The promulgation and implementation of tax administration laws in countries is an important step forward, creating uniformity, clarity, and transparency; Strengthen the inspection and supervision role of the State and society in tax management; Create a favorable environment for taxpayers to comply with tax laws, implement the mechanism of self-declaration and self-payment of taxes into the state budget, towards a modern tax management mechanism. There have been many studies in many different countries on tax compliance. This article aims to evaluate research trends on tax compliance based on documents in the Openalex database from 2015 to 2023. The author learns about the number of articles related to tax compliance, which keywords are most popular, which authors, and which countries are influential and publish many publications on tax compliance. Research results show that there were a total of 952 tax compliance articles indexed in Openalex from 2015 to 2023. Finally, through a systematic literature review, many areas were identified that will be important research points for future research on tax compliance.