Tax Fairness and Public Perception: A Comparative Literature Review

The purpose of this study is to explore the complex dynamics shaping tax fairness perceptions and compliance behavior, considering individual, institutional, and contextual factors. Employing a comparative literature review methodology, this research synthesizes findings from various studies across disciplines, including economics, psychology, and political science. The findings reveal that socio-economic status, political ideology, cultural values, and institutional trust significantly influence individuals' attitudes towards taxation and compliance with tax laws. Moreover, the study highlights the importance of transparency, accountability, and responsiveness in tax administration for fostering trust and promoting compliance. The implications of this research extend to policymakers, tax administrators, and scholars, emphasizing the need for evidence-based policy interventions that address the multifaceted nature of tax fairness. By leveraging technological advancements, enhancing international cooperation, and implementing progressive tax reforms, stakeholders can work towards creating fairer and more equitable tax systems that promote social cohesion and economic prosperity.