Enforcement Efforts in Fighting Tax Evasion: A Systematic Literature Review Approach
Keywords:
Enforcement, Tax Evasion, Tax Fraud, Tax Noncompliance, Systematic Literature Review
Abstract
Globalization and technology advancements have created new opportunities exploited by income taxpayers to evade tax, thereby undermining the credibility of tax authorities worldwide. This systematic review investigates the enforcement efforts used by tax authorities in combating and curbing tax evasion. Relevant articles were selected using two main databases: Scopus and Web of Science. Guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, 45 relevant articles published between 2018 and 2025 were identified. Through thematic analysis, eight main themes have been developed for the enforcement strategies employed by tax authorities across jurisdictions. The findings indicate that the tax audit is the most commonly used strategy employed to curb tax evasion among income taxpayers, followed by deterrence messages, fines and penalties. Moreover, the tax audit is the most effective enforcement effort that shows its effectiveness as a strong deterrent against tax evasion. A key information gap was identified where only 11 studies out of 45 studies carried out comparative evaluations on different enforcement efforts, highlighting the need for more cross-contextual research in the future. This study provides valuable insights for researchers by highlighting underexplored enforcement strategies and for tax authorities in enhancing and refining their enforcement approaches to effectively address tax evasion.
Downloads
Download data is not yet available.
References
Ahrens, L., & Bothner, F. (2020). The Big Bang: Tax evasion after automatic exchange of information under FATCA and CRS. New Political Economy, 25(6), 849 – 864. https://doi.org/10.1080/13563467.2019.1639651
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3–4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
Alm, J. (2021). Tax evasion, technology, and inequality. Economics of Governance, 22(4), 321–343. https://doi.org/10.1007/s10101-021-00247-w
Alstadsaeter, A., Godar, S., Nicolaides, P., & Zucman, G. (2024). Global tax evasion report 2024. https://www.taxobservatory.eu/about
Alstadsaeter, A., & Jacob, M. (2018). Tax incentives and noncompliance: Evidence from Swedish Micro Data. Public Finance Review, 46(4), 609–634. https://doi.org/10.1177/1091142116673900
Alstadsaeter, A., Johannesen, N., & Herry Segal Le Guern and Zucman, G. (2022). Tax evasion and tax avoidance. Journal of Public Economics, 206. https://doi.org/10.1016/j.jpubeco.2021.104587
Appelgren, L. (2020). A survey of models for determining optimal audit strategies. Advances in Accounting, 48. https://doi.org/10.1016/j.adiac.2020.100455
Bagchi, S., & Dusek, L. (2021). The effects of introducing withholding and third-party reporting on tax collections: Evidence from the US state personal income tax. Journal of Public Economics, 204. https://doi.org/10.1016/j.jpubeco.2021.104537
Bayer, R. C. (2022). The double dividend of relative auditing—Theory and experiments on corporate tax enforcement. Journal of Public Economic Theory, 24(6), 1433–1462. https://doi.org/10.1111/jpet.12587
Bazart, C., Beaud, M., & Dubois, D. (2020). Whistleblowing vs. random audit: An experimental test of relative efficiency. Kyklos, 73(1), 47–67. https://doi.org/10.1111/kykl.12215
Beer, S., & de Mooij, R. (2024). Coming clean on your taxes. Economic Analysis and Policy, 84, 455–474. https://doi.org/10.1016/j.eap.2024.08.032
Berger, W., Hokamp, S., & Seibold, G. (2021). Dynamic behavioural changes in an agent-based econophysics tax compliance model: Bomb crater versus target effects and efficient audit strategies. Journal of Public Finance and Public Choice, 36(1), 3–24. https://doi.org/10.1332/251569120X15840237292628
Bjørneby, M., Alstadsæter, A., & Telle, K. (2021). Limits to third-party reporting: Evidence from a randomized field experiment in Norway. Journal of Public Economics, 203. https://doi.org/10.1016/j.jpubeco.2021.104512
Bott, K. M., Cappelen, A. W., Sorensen, E. O., & Tungodden, B. (2020). You’ve got mail: A randomized field experiment on tax evasion. Management Science, 66(7), 2801–2819. https://doi.org/10.1287/mnsc.2019.3390
Carfora, A., Pansini, R. V., & Pisani, S. (2018). Regional tax evasion and audit enforcement. Regional Studies, 52(3), 362–373. https://doi.org/10.1080/00343404.2017.1299934
Carrillo, P., Donaldson, D., Pomeranz, D., & Singhal, M. (2023). Ghosting the tax authority: Fake firms and tax fraud in Ecuador. American Economic Review-Insights, 5(4), 427–444. https://doi.org/10.1257/aeri.20220321
Castro, J. F., Velasquez, D., Beltran, A., & Yamada, G. (2022). The direct and indirect effects of messages on tax compliance: Experimental evidence from Peru? Journal of Economic Behavior & Organization, 203, 483–518. https://doi.org/10.1016/j.jebo.2022.09.022
Chan, H. F., Dulleck, U., Fooken, J., Moy, N., & Torgler, B. (2023). Cash and the hidden economy: Experimental evidence on fighting tax evasion in small business transactions. Journal of Business Ethics, 185(1), 89–114. https://doi.org/10.1007/s10551-022-05186-y
Chong, K.-R., Yusri, Y., Selamat, A. I., & Ong, T. S. (2019). Tax climate manipulation on individual tax behavioural intentions. Journal of Applied Accounting Research, 20(3), 230 – 242. https://doi.org/10.1108/JAAR-01-2019-0001
Clemente, F., Lírio, V. S., & Aransiola, T. J. (2021). Brazilian evidence on tax evasion and enforcement: A case study of Global North–South comparison. Criminal Justice Review, 46(4), 450 – 465. https://doi.org/10.1177/07340168211038040
D’Agosto, E., Manzo, M., Pisani, S., & D’Arcangelo, F. M. (2018). The effect of audit activity on tax declaration: Evidence on small businesses in Italy. Public Finance Review, 46(1), 29–57. https://doi.org/10.1177/1091142117698035
Dare, C. (2020). The impact of changes in audits and penalties on tax compliance behaviour: evidence from South Africa. Southern African Business Review, 24. https://doi.org/10.25159/1998-8125/4824
Debacker, J., Heim, B. T., Tran, A., & Yuskavage, A. (2018). The effects of IRS audits on EITC claimants. National Tax Journal, 71(3), 451–484. https://doi.org/10.17310/ntj.2018.3.02
Doran, M. (2009). Tax penalties and tax compliance. Harvard Journal on Legislation, 46(1), 111–161.
Dularif, M., & Rustiarini, N. W. (2022). Tax compliance and non-deterrence approach: a systematic review. International Journal of Sociology and Social Policy, 42(11–12), 1080–1108. https://doi.org/10.1108/IJSSP-04-2021-0108
Filippin, A., Fiorio, C. V., & Viviano, E. (2013). The effect of tax enforcement on tax morale. European Journal of Political Economy, 32, 320–331. https://doi.org/10.1016/j.ejpoleco.2013.09.005
Garz, M., & Pagels, V. (2018). Cautionary tales: Celebrities, the news media, and participation in tax amnesties. Journal of Economic Behavior & Organization, 155, 288–300. https://doi.org/10.1016/j.jebo.2018.09.001
Gould, M., & Rablen, M. D. (2020). Voluntary disclosure schemes for offshore tax evasion. International Tax and Public Finance, 27(4), 805–831. https://doi.org/10.1007/s10797-019-09586-1
Gusenbauer, M., & Haddaway, N. R. (2020). Which academic search systems are suitable for systematic reviews or meta-analyses? Evaluating retrieval qualities of Google Scholar, PubMed, and 26 other resources. Research Synthesis Methods, 11(2), 181–217. https://doi.org/10.1002/jrsm.1378
Harju, J., Kotakorpi, K., Matikka, T., & Nivala, A. (2025). Tax enforcement and firm performance: real and reporting responses to risk-based tax audits. International Tax and Public Finance. https://doi.org/10.1007/s10797-025-09895-8
Holz, J. E., List, J. A., Zentner, A., Cardoza, M., & Zentner, J. E. (2023). The $100 million nudge: Increasing tax compliance of firms using a natural field experiment. Journal of Public Economics, 218. https://doi.org/10.1016/j.jpubeco.2022.104779
Irawan, F., & Utama, A. S. (2021). The impact of tax audit and corruption perception on tax evasion. International Journal of Business and Society, 22(3), 1158–1173. https://doi.org/10.33736/ijbs.4290.2021
Jin, P., Li, G., & Xiong, W. (2022). Deterrence or conformity?-An analysis of digital economy taxpayer compliance behavior based on prospect theory. Frontiers In Psychology, 13. https://doi.org/10.3389/fpsyg.2022.967715
Kasper, M., & Rablen, M. D. (2023). Tax compliance after an audit: Higher or lower? Journal of Economic Behavior and Organization, 207, 157–171. https://doi.org/10.1016/j.jebo.2023.01.013
Koch, C., & Müller, C. (2024). Tax amnesties and the insurance effect: An experimental study. Journal of Behavioral and Experimental Economics, 108. https://doi.org/10.1016/j.socec.2023.102130
Kogler, C., Olsen, J., Müller, M., & Kirchler, E. (2022). Information processing in tax decisions: a MouselabWEB study on the deterrence model of income tax evasion. Journal of Behavioral Decision Making, 35(4). https://doi.org/10.1002/bdm.2272
Kumi, R., & Kwasi Bannor, R. (2023). Job performance, knowledge and perceived power of tax officers on tax morale amongst agrochemical traders in Ghana. Arab Gulf Journal of Scientific Research, 41(3), 260–282. https://doi.org/10.1108/AGJSR-09-2022-0163
López-Laborda, J., Vallés-Giménez, J., & Zarate-Marco, A. (2023). Fighting vacation rental tax evasion through warnings to potential evaders. Real Estate Economics, 51(6), 1437–1466. https://doi.org/10.1111/1540-6229.12425
Meiselman, B. S. (2018). Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment. Journal of Public Economics, 158, 180 – 193. https://doi.org/10.1016/j.jpubeco.2018.01.005
Mengist, W., Soromessa, T., & Legese, G. (2020). Method for conducting systematic literature review and meta-analysis for environmental science research. MethodsX, 7. https://doi.org/10.1016/j.mex.2019.100777
Mogollon, M., Ortega, D., & Scartascini, C. (2021). Who’s calling? The effect of phone calls and personal interaction on tax compliance. International Tax and Public Finance, 28(6), 1302–1328. https://doi.org/10.1007/s10797-021-09655-4
Mohamed Shaffril, H. A., Ahmad, N., Samsuddin, S. F., Samah, A. A., & Hamdan, M. E. (2020). Systematic literature review on adaptation towards climate change impacts among indigenous people in the Asia Pacific regions. In Journal of Cleaner Production (Vol. 258). Elsevier Ltd. https://doi.org/10.1016/j.jclepro.2020.120595
Okafor, O. N. (2023). Shaming of tax evaders: Empirical evidence on perceptions of retributive justice and tax compliance intentions. Journal of Business Ethics, 182(2), 377–395. https://doi.org/10.1007/s10551-021-05011-y
Organ, P. R., Ruda, A., Slemrod, J., & Turk, A. (2022). Incentive effects of the IRS’s passport certification and revocation process. Journal of Public Economics, 208. https://doi.org/10.1016/j.jpubeco.2022.104625
Ortega, D., & Scartascini, C. (2020). Don’t blame the messenger. The delivery method of a message matters. Journal of Economic Behavior and Organization, 170, 286–300. https://doi.org/10.1016/j.jebo.2019.12.008
Pavel, R., Acikgoz, B., Poudou, J.-C., & Willinger, M. (2025). Statute of limitations for tax evasion. KYKLOS, 78(2), 729–745. https://doi.org/10.1111/kykl.12440
Ramírez-Álvarez, J. (2023). The accountant as a means to corporate tax compliance: Evidence from a randomized field experiment in Ecuador. Latin American Research Review, 58(1), 69–89. https://doi.org/10.1017/lar.2022.90
Rashid, M. H. U. (2020). Taxpayers’ attitude towards tax evasion in a developing country: Do the demographic characteristics matter? International Journal of Applied Behavioral Economics, 9(2), 1–19. https://doi.org/10.4018/IJABE.2020040101
Robbins, B., & Kiser, E. (2020). State coercion, moral attitudes, and tax compliance: Evidence from a national factorial survey experiment of income tax evasion. Social Science Research, 91. https://doi.org/10.1016/j.ssresearch.2020.102448
Romaniuc, R., Dubois, D., Dimant, E., Lupusor, A., & Prohnitchi, V. (2022). Understanding cross-cultural differences in peer reporting practices: evidence from tax evasion games in Moldova and France. Public Choice, 190(1–2), 127 – 147. https://doi.org/10.1007/s11127-021-00925-7
Russo, F. F. (2018). Reporting tax evasion. Economia Politica, 35(3), 917–933. https://doi.org/10.1007/s40888-018-0096-4
Sánchez, G. E. (2022). Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador. International Tax and Public Finance, 29(3), 627–666. https://doi.org/10.1007/s10797-021-09677-y
Slemrod, J. (2007). Cheating ourselves: The economics of tax evasion. Journal of Economic Perspectives, 21(1), 25–48. https://doi.org/10.1257/jep.21.1.25
Swanepoel, A. P., & Meiring, J. (2018). Adequacy of law enforcement and prosecution of economic crimes in South Africa. Journal of Financial Crime, 25(2), 450–466. https://doi.org/10.1108/JFC-12-2016-0081
Tax Justice Network. (2024). https://taxjustice.net/wp-content/uploads/2024/11/State-of-Tax-Justice-2024-English-Tax-Justice-Network.pdf
Waseem, M. (2018). Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform. Journal of Public Economics, 157(C), 41–77. https://doi.org/10.1016/j.jpubeco.2017.11.003
Waseem, M. (2020). Does cutting the tax rate to zero induce behavior different from other tax cuts? Evidence from Pakistan. Review of Economics and Statistics, 102(3), 426–441. https://doi.org/10.1162/rest_a_00832
Zamiruddin, R. `Aqeela, Bujang, I., Othman, R. D., & Girau, E. A. (2024). Mediating effects of trust and fairness on commitment and tax compliance behaviour in the Special Voluntary Disclosure Program. Asia-Pacific Management Accounting Journal, 19(3), 117–163.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3–4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
Alm, J. (2021). Tax evasion, technology, and inequality. Economics of Governance, 22(4), 321–343. https://doi.org/10.1007/s10101-021-00247-w
Alstadsaeter, A., Godar, S., Nicolaides, P., & Zucman, G. (2024). Global tax evasion report 2024. https://www.taxobservatory.eu/about
Alstadsaeter, A., & Jacob, M. (2018). Tax incentives and noncompliance: Evidence from Swedish Micro Data. Public Finance Review, 46(4), 609–634. https://doi.org/10.1177/1091142116673900
Alstadsaeter, A., Johannesen, N., & Herry Segal Le Guern and Zucman, G. (2022). Tax evasion and tax avoidance. Journal of Public Economics, 206. https://doi.org/10.1016/j.jpubeco.2021.104587
Appelgren, L. (2020). A survey of models for determining optimal audit strategies. Advances in Accounting, 48. https://doi.org/10.1016/j.adiac.2020.100455
Bagchi, S., & Dusek, L. (2021). The effects of introducing withholding and third-party reporting on tax collections: Evidence from the US state personal income tax. Journal of Public Economics, 204. https://doi.org/10.1016/j.jpubeco.2021.104537
Bayer, R. C. (2022). The double dividend of relative auditing—Theory and experiments on corporate tax enforcement. Journal of Public Economic Theory, 24(6), 1433–1462. https://doi.org/10.1111/jpet.12587
Bazart, C., Beaud, M., & Dubois, D. (2020). Whistleblowing vs. random audit: An experimental test of relative efficiency. Kyklos, 73(1), 47–67. https://doi.org/10.1111/kykl.12215
Beer, S., & de Mooij, R. (2024). Coming clean on your taxes. Economic Analysis and Policy, 84, 455–474. https://doi.org/10.1016/j.eap.2024.08.032
Berger, W., Hokamp, S., & Seibold, G. (2021). Dynamic behavioural changes in an agent-based econophysics tax compliance model: Bomb crater versus target effects and efficient audit strategies. Journal of Public Finance and Public Choice, 36(1), 3–24. https://doi.org/10.1332/251569120X15840237292628
Bjørneby, M., Alstadsæter, A., & Telle, K. (2021). Limits to third-party reporting: Evidence from a randomized field experiment in Norway. Journal of Public Economics, 203. https://doi.org/10.1016/j.jpubeco.2021.104512
Bott, K. M., Cappelen, A. W., Sorensen, E. O., & Tungodden, B. (2020). You’ve got mail: A randomized field experiment on tax evasion. Management Science, 66(7), 2801–2819. https://doi.org/10.1287/mnsc.2019.3390
Carfora, A., Pansini, R. V., & Pisani, S. (2018). Regional tax evasion and audit enforcement. Regional Studies, 52(3), 362–373. https://doi.org/10.1080/00343404.2017.1299934
Carrillo, P., Donaldson, D., Pomeranz, D., & Singhal, M. (2023). Ghosting the tax authority: Fake firms and tax fraud in Ecuador. American Economic Review-Insights, 5(4), 427–444. https://doi.org/10.1257/aeri.20220321
Castro, J. F., Velasquez, D., Beltran, A., & Yamada, G. (2022). The direct and indirect effects of messages on tax compliance: Experimental evidence from Peru? Journal of Economic Behavior & Organization, 203, 483–518. https://doi.org/10.1016/j.jebo.2022.09.022
Chan, H. F., Dulleck, U., Fooken, J., Moy, N., & Torgler, B. (2023). Cash and the hidden economy: Experimental evidence on fighting tax evasion in small business transactions. Journal of Business Ethics, 185(1), 89–114. https://doi.org/10.1007/s10551-022-05186-y
Chong, K.-R., Yusri, Y., Selamat, A. I., & Ong, T. S. (2019). Tax climate manipulation on individual tax behavioural intentions. Journal of Applied Accounting Research, 20(3), 230 – 242. https://doi.org/10.1108/JAAR-01-2019-0001
Clemente, F., Lírio, V. S., & Aransiola, T. J. (2021). Brazilian evidence on tax evasion and enforcement: A case study of Global North–South comparison. Criminal Justice Review, 46(4), 450 – 465. https://doi.org/10.1177/07340168211038040
D’Agosto, E., Manzo, M., Pisani, S., & D’Arcangelo, F. M. (2018). The effect of audit activity on tax declaration: Evidence on small businesses in Italy. Public Finance Review, 46(1), 29–57. https://doi.org/10.1177/1091142117698035
Dare, C. (2020). The impact of changes in audits and penalties on tax compliance behaviour: evidence from South Africa. Southern African Business Review, 24. https://doi.org/10.25159/1998-8125/4824
Debacker, J., Heim, B. T., Tran, A., & Yuskavage, A. (2018). The effects of IRS audits on EITC claimants. National Tax Journal, 71(3), 451–484. https://doi.org/10.17310/ntj.2018.3.02
Doran, M. (2009). Tax penalties and tax compliance. Harvard Journal on Legislation, 46(1), 111–161.
Dularif, M., & Rustiarini, N. W. (2022). Tax compliance and non-deterrence approach: a systematic review. International Journal of Sociology and Social Policy, 42(11–12), 1080–1108. https://doi.org/10.1108/IJSSP-04-2021-0108
Filippin, A., Fiorio, C. V., & Viviano, E. (2013). The effect of tax enforcement on tax morale. European Journal of Political Economy, 32, 320–331. https://doi.org/10.1016/j.ejpoleco.2013.09.005
Garz, M., & Pagels, V. (2018). Cautionary tales: Celebrities, the news media, and participation in tax amnesties. Journal of Economic Behavior & Organization, 155, 288–300. https://doi.org/10.1016/j.jebo.2018.09.001
Gould, M., & Rablen, M. D. (2020). Voluntary disclosure schemes for offshore tax evasion. International Tax and Public Finance, 27(4), 805–831. https://doi.org/10.1007/s10797-019-09586-1
Gusenbauer, M., & Haddaway, N. R. (2020). Which academic search systems are suitable for systematic reviews or meta-analyses? Evaluating retrieval qualities of Google Scholar, PubMed, and 26 other resources. Research Synthesis Methods, 11(2), 181–217. https://doi.org/10.1002/jrsm.1378
Harju, J., Kotakorpi, K., Matikka, T., & Nivala, A. (2025). Tax enforcement and firm performance: real and reporting responses to risk-based tax audits. International Tax and Public Finance. https://doi.org/10.1007/s10797-025-09895-8
Holz, J. E., List, J. A., Zentner, A., Cardoza, M., & Zentner, J. E. (2023). The $100 million nudge: Increasing tax compliance of firms using a natural field experiment. Journal of Public Economics, 218. https://doi.org/10.1016/j.jpubeco.2022.104779
Irawan, F., & Utama, A. S. (2021). The impact of tax audit and corruption perception on tax evasion. International Journal of Business and Society, 22(3), 1158–1173. https://doi.org/10.33736/ijbs.4290.2021
Jin, P., Li, G., & Xiong, W. (2022). Deterrence or conformity?-An analysis of digital economy taxpayer compliance behavior based on prospect theory. Frontiers In Psychology, 13. https://doi.org/10.3389/fpsyg.2022.967715
Kasper, M., & Rablen, M. D. (2023). Tax compliance after an audit: Higher or lower? Journal of Economic Behavior and Organization, 207, 157–171. https://doi.org/10.1016/j.jebo.2023.01.013
Koch, C., & Müller, C. (2024). Tax amnesties and the insurance effect: An experimental study. Journal of Behavioral and Experimental Economics, 108. https://doi.org/10.1016/j.socec.2023.102130
Kogler, C., Olsen, J., Müller, M., & Kirchler, E. (2022). Information processing in tax decisions: a MouselabWEB study on the deterrence model of income tax evasion. Journal of Behavioral Decision Making, 35(4). https://doi.org/10.1002/bdm.2272
Kumi, R., & Kwasi Bannor, R. (2023). Job performance, knowledge and perceived power of tax officers on tax morale amongst agrochemical traders in Ghana. Arab Gulf Journal of Scientific Research, 41(3), 260–282. https://doi.org/10.1108/AGJSR-09-2022-0163
López-Laborda, J., Vallés-Giménez, J., & Zarate-Marco, A. (2023). Fighting vacation rental tax evasion through warnings to potential evaders. Real Estate Economics, 51(6), 1437–1466. https://doi.org/10.1111/1540-6229.12425
Meiselman, B. S. (2018). Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment. Journal of Public Economics, 158, 180 – 193. https://doi.org/10.1016/j.jpubeco.2018.01.005
Mengist, W., Soromessa, T., & Legese, G. (2020). Method for conducting systematic literature review and meta-analysis for environmental science research. MethodsX, 7. https://doi.org/10.1016/j.mex.2019.100777
Mogollon, M., Ortega, D., & Scartascini, C. (2021). Who’s calling? The effect of phone calls and personal interaction on tax compliance. International Tax and Public Finance, 28(6), 1302–1328. https://doi.org/10.1007/s10797-021-09655-4
Mohamed Shaffril, H. A., Ahmad, N., Samsuddin, S. F., Samah, A. A., & Hamdan, M. E. (2020). Systematic literature review on adaptation towards climate change impacts among indigenous people in the Asia Pacific regions. In Journal of Cleaner Production (Vol. 258). Elsevier Ltd. https://doi.org/10.1016/j.jclepro.2020.120595
Okafor, O. N. (2023). Shaming of tax evaders: Empirical evidence on perceptions of retributive justice and tax compliance intentions. Journal of Business Ethics, 182(2), 377–395. https://doi.org/10.1007/s10551-021-05011-y
Organ, P. R., Ruda, A., Slemrod, J., & Turk, A. (2022). Incentive effects of the IRS’s passport certification and revocation process. Journal of Public Economics, 208. https://doi.org/10.1016/j.jpubeco.2022.104625
Ortega, D., & Scartascini, C. (2020). Don’t blame the messenger. The delivery method of a message matters. Journal of Economic Behavior and Organization, 170, 286–300. https://doi.org/10.1016/j.jebo.2019.12.008
Pavel, R., Acikgoz, B., Poudou, J.-C., & Willinger, M. (2025). Statute of limitations for tax evasion. KYKLOS, 78(2), 729–745. https://doi.org/10.1111/kykl.12440
Ramírez-Álvarez, J. (2023). The accountant as a means to corporate tax compliance: Evidence from a randomized field experiment in Ecuador. Latin American Research Review, 58(1), 69–89. https://doi.org/10.1017/lar.2022.90
Rashid, M. H. U. (2020). Taxpayers’ attitude towards tax evasion in a developing country: Do the demographic characteristics matter? International Journal of Applied Behavioral Economics, 9(2), 1–19. https://doi.org/10.4018/IJABE.2020040101
Robbins, B., & Kiser, E. (2020). State coercion, moral attitudes, and tax compliance: Evidence from a national factorial survey experiment of income tax evasion. Social Science Research, 91. https://doi.org/10.1016/j.ssresearch.2020.102448
Romaniuc, R., Dubois, D., Dimant, E., Lupusor, A., & Prohnitchi, V. (2022). Understanding cross-cultural differences in peer reporting practices: evidence from tax evasion games in Moldova and France. Public Choice, 190(1–2), 127 – 147. https://doi.org/10.1007/s11127-021-00925-7
Russo, F. F. (2018). Reporting tax evasion. Economia Politica, 35(3), 917–933. https://doi.org/10.1007/s40888-018-0096-4
Sánchez, G. E. (2022). Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador. International Tax and Public Finance, 29(3), 627–666. https://doi.org/10.1007/s10797-021-09677-y
Slemrod, J. (2007). Cheating ourselves: The economics of tax evasion. Journal of Economic Perspectives, 21(1), 25–48. https://doi.org/10.1257/jep.21.1.25
Swanepoel, A. P., & Meiring, J. (2018). Adequacy of law enforcement and prosecution of economic crimes in South Africa. Journal of Financial Crime, 25(2), 450–466. https://doi.org/10.1108/JFC-12-2016-0081
Tax Justice Network. (2024). https://taxjustice.net/wp-content/uploads/2024/11/State-of-Tax-Justice-2024-English-Tax-Justice-Network.pdf
Waseem, M. (2018). Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform. Journal of Public Economics, 157(C), 41–77. https://doi.org/10.1016/j.jpubeco.2017.11.003
Waseem, M. (2020). Does cutting the tax rate to zero induce behavior different from other tax cuts? Evidence from Pakistan. Review of Economics and Statistics, 102(3), 426–441. https://doi.org/10.1162/rest_a_00832
Zamiruddin, R. `Aqeela, Bujang, I., Othman, R. D., & Girau, E. A. (2024). Mediating effects of trust and fairness on commitment and tax compliance behaviour in the Special Voluntary Disclosure Program. Asia-Pacific Management Accounting Journal, 19(3), 117–163.
Published
2025-09-13
How to Cite
Mohd Ali, N. A., & Shuid, S. H. (2025). Enforcement Efforts in Fighting Tax Evasion: A Systematic Literature Review Approach. Information Management and Business Review, 17(3(I), 462-474. https://doi.org/10.22610/imbr.v17i3(I).4672
Issue
Section
Research Paper
Copyright (c) 2025 Noor Aishah Mohd Ali, Siti Hawa Shuid
This work is licensed under a Creative Commons Attribution 4.0 International License.
Author (s) should affirm that the material has not been published previously. It has not been submitted and it is not under consideration by any other journal. At the same time author (s) need to execute a publication permission agreement to assume the responsibility of the submitted content and any omissions and errors therein. After submission of revised paper in the light of suggestions of the reviewers, the editorial team edits and formats manuscripts to bring uniformity and standardization in published material.
This work will be licensed under Creative Commons Attribution 4.0 International (CC BY 4.0) and under condition of the license, users are free to read, copy, remix, transform, redistribute, download, print, search or link to the full texts of articles and even build upon their work as long as they credit the author for the original work. Moreover, as per journal policy author (s) hold and retain copyrights without any restrictions.
