Voluntary Tax Compliance in the Global Literature: A Bibliometric Review of Determinants and Emerging Research Directions

Abstract

Voluntary tax compliance has become a core topic of study for taxation, public finance and behavioural economics, given its importance for sustainable revenue generation and good fiscal governance. Although there has been a vast amount of literature, there is still a lack of a comprehensive knowledge of the intellectual scaffolding and thematic development of the field, as well as the development of new research trends. The aim of this study is to map the intellectual landscape, assess the research performance and pinpoint emerging themes and research directions in the field of voluntary tax compliance research. The bibliometric analysis was made on the basis of 1,000 publications in the Scopus indexed database from 2005 to 2026. Citation, co-citation, bibliographic coupling, co-authorship, keyword co-occurrence, thematic evolution and TCCM analyses were applied to perform performance analysis and science mapping with Biblioshiny (Bibliometrix) and VOS viewer. This study shows a continued trend of increasing volumes of publications; the Journal of Economic Psychology and the e-Journal of Tax Research are clearly established as the most prominent sources of publications, and Kirchler, Torgler and Alm are prominent contributors. Research has shifted from models of deterrence to interdisciplinary themes of trust and governance, taxpayer education, digital transformation, and behaviour. New fields of emergence are AI, blockchain, ESG tax, digital governance, cryptocurrency tax, and comparative research across countries. This study represents an extensive synthesis of the worldwide literature on voluntary tax compliance using the performance analysis and science mapping techniques. The findings provide significant inputs to researchers, policy makers, and tax administrators, as well as suggest directions for future research with the aid of the TCCM framework.