Understanding the psychological factors influencing tax compliance is essential for optimising tax revenues and maintaining economic stability. Existing research reveals fragmented findings, with different psychological determinants emphasised across national contexts. This study conducts a Systematic Literature Review (SLR) to synthesise evidence on psychological factors influencing individual tax compliance and to identify key determinants worldwide. Using the PSALSAR framework, the PICOC approach, and PRISMA 2020 guidelines, we reviewed 70 peer-reviewed studies published between 2001 and 2024 and indexed in major databases such as Scopus and Web of Science. Study quality was assessed using the Mixed Methods Appraisal Tool (MMAT). The findings identify fairness, tax morale, trust, norms, power, and attitude as the principal psychological determinants of tax compliance across countries. Fairness is particularly prominent in Ethiopia, the Netherlands, Uganda, and the United States, while tax morale is emphasised in Australia and the United States. Trust is most frequently examined in studies from Austria, Indonesia, Malaysia, and the United States. Although demographic factors are the most frequently included variables, they are predominantly employed as control variables to account for individual background characteristics rather than as substantive determinants of compliance behaviour. Overall, this review highlights the importance of integrating psychological perspectives with legal and economic approaches, offering policy-relevant insights for designing tax regulations that promote voluntary compliance.
Susilawati et al. (Fri,) studied this question.
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