Skip to main content
SpringerLink
Log in

Bibliometric and scientometric analyses on the relation of tax decision and taxpayer behavior

  • Review
  • Published:
SN Business & Economics Aims and scope Submit manuscript

Abstract

Taxes exert a significant influence on individuals, businesses, economies, and governments. While governments play an active role in shaping the tax system, taxpayers typically assume a more passive role. This dichotomy exposes taxpayers to the tension between tax avoidance and tax evasion, sparking discussions about the behavioral factors that impact tax compliance. Consequently, taxes are intricately connected to the economy and individuals' decision-making, creating research opportunities to investigate the relationship between individual behavior and the tax system. This study conducts a bibliometric and scientometric analyses to examine research trends, significant works, and fruitful authors regarding the relationship between tax decisions and taxpayer behavior. The research methodology utilized a descriptive quantitative approach and was classified as bibliometric and scientometric analyses. The results highlight the importance of the work of Allingham and Sandmo [J Public Econ 1(3): 323–338, 1972] as the most cited in this field, along with the notable contributions of Hanlon and Heitzman [J Account Econ 50(2–3): 127–178, 2010], Mirrlees [Rev Econ Stud 38(114): 175–208, 1971], and Kahneman and Tversky (Econometrica 47: 263–291, 1979) in their respective research streams. This analysis identified four areas of research: tax compliance, labor unions, cultural differences, and endogenous interest groups. The most significant area of research is tax compliance, with fourteen of the top 20 works focusing on this topic. In addition, the study found that the area of labor unions is becoming more prominent, suggesting new opportunities for research and innovation in this field. The research contributes by providing a comprehensive review of the relationship between taxation and taxpayer behavior, highlighting the intellectual basis that guides this field of study.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Log in via an institution

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Institutional subscriptions

Fig. 1

Source: Developed by the authors

Fig. 2

Source: Compiled by the authors based on Web of Science information

Fig. 3

Source: Authors' compilation based on CiteSpace output

Fig. 4

Source: Authors' compilation based on CiteSpace output

Fig. 5

Source: Authors' compilation based on CiteSpace output

Fig. 6

Source: Authors' compilation based on CiteSpace output

Similar content being viewed by others

Data availability

The data sets generated during and/or analyzed during the current study are available from the corresponding author upon reasonable request.

References

  • Allingham MG, Sandmo A (1972) Income Tax evasion: a theoretical analysis. J Public Econ 1(3):323–338

    Google Scholar 

  • Alm J, Torgler B (2006) Culture differences and tax morale in the United States and in Europe. J Econ Psychol 27(2):224–246

    Google Scholar 

  • Alm J, Torgler B (2011) Do ethics matter? tax compliance and morality. J Bus Ethics 101(4):635–651

    Google Scholar 

  • Alm J, McClelland GH, Schulze WD (1992) Why do people pay taxes. J Public Econ 48(1):21–38

    Google Scholar 

  • Alm J, Sanchez I, De Juan A (1995) Economic and noneconomic factors in tax compliance. KYKLOS-BERNE 48:3–3

    Google Scholar 

  • Andreoni J, Erard B, Feinstein J (1998) Tax compliance. J Econ Lit 36(2):818–860

    Google Scholar 

  • Armstrong CS, Blouin JL, Larcker DF (2012) The incentives for tax planning. J Account Econ 53(1):391–411

    Google Scholar 

  • Atkinson AB, Piketty T, Saez E (2011) Top incomes in the long run of history. J Econ Lit 49(1):3–71

    Google Scholar 

  • Austin CR, Bobek DD, Jackson S (2021) Does prospect theory explain ethical decision-making? Evidence from tax compliance. Acc Organ Soc 94

    Google Scholar 

  • Batrancea L, Nichita A, Olsen J, Kogler C, Kirchler E, Hoelzl E et al (2019) Trust and power as determinants of tax compliance across 44 nations. J Econ Psychol 74

    Google Scholar 

  • Bayer AA (1970) Shifting of corporation income tax and various theories of firm behavior. Public Finance 25(4):449–464

    Google Scholar 

  • Becker GS (1968) Crime and punishment: an economic approach. J Polit Econ 76(2):169–217

    Google Scholar 

  • Bergolo M, Ceni R, Cruces G, Giaccobasso M, Perez-Truglia R (2023) Tax audits as scarecrows: evidence from a large-scale field experiment. Am Econ J Econ Pol 15(1):110–153

    Google Scholar 

  • Birley S, Westhead P (1994) A taxonomy of business start-up reasons and their impact on firm growth and size. J Bus Ventur 9(1):7–31

    Google Scholar 

  • Birnberg JG, Ganguly AR (2012) Is neuroaccounting waiting in the wings? An essay. Acc Organ Soc 37(1):1–13

    Google Scholar 

  • Blaufus K, Hundsdoerfer J, Jacob M, Sünwoldt M (2016) Does legality matter? The case of tax avoidance and evasion. J Econ Behav Organ 127:182–206

    Google Scholar 

  • Blaufus K, Chirvi M, Huber HP, Maiterth R, Sureth-Sloane C (2022) Tax misperception and its effects on decision making–literature review and behavioral taxpayer response model. Eur Account Rev 31(1):111–144

    Google Scholar 

  • Boll K (2014) Mapping tax compliance: assemblages, distributed action and practices: a new way of doing tax research. Crit Perspect Account 25(4–5):293–303

    Google Scholar 

  • Camerer C (1999) Behavioral economics: reunifying psychology and economics. Proc Natl Acad Sci USA 96(19):10575–10577

    Google Scholar 

  • Camerer C, Loewenstein G, Prelec D (2004) Neuroeconomics: why economics needs brains. Scand J Econ 106(3):555–579

    Google Scholar 

  • Chen C (2004) Searching for intellectual turning points: progressive knowledge domain visualization. Proc Natl Acad Sci 101(suppl 1):5303–5310

    Google Scholar 

  • Chen C (2006) CiteSpace II: detecting and visualizing emerging trends and transient patterns in scientific literature. J Am Soc Inform Sci Technol 57(3):359–377

    Google Scholar 

  • Chen C, Song M (2019) Visualizing a field of research: a methodology of systematic scientometric reviews. PLoS ONE 14(10):e0223994–e0223994

    Google Scholar 

  • Chen SP, Chen X, Cheng Q, Shevlin T (2010) Are family firms more tax aggressive than non-family firms? J Financ Econ 95(1):41–61

    Google Scholar 

  • Christian RC, Alm J (2014) Empathy, sympathy, and tax compliance. J Econ Psychol 40:62–82

    Google Scholar 

  • Clotfelter CT (1983) Tax evasion and tax rates: an analysis of individual returns. Rev Econ Stat 65(3):363–373

    Google Scholar 

  • Costa DF, Chain CP, CarvalhoMoreira FDMBCDM (2016) O custo financeiro dos tributos sobre consumo nas cadeias de suprimento brasileiras: uma proposta metodológica. Revista Contemporânea De Contabilidade 13(29):91–112

    Google Scholar 

  • Costa DF, Carvalho FDM, Moreira BCDM (2019) Behavioral economics and behavioral finance: a bibliometric analysis of the scientific fields. J Econ Surv 33(1):3–24

    Google Scholar 

  • Costa DF, Fonseca BM, de Andrade LP, de Melo Moreira BC (2023) Bibliometric and scientometric analysis of the scientific field in taxation. SN Bus Econ 3(1):35. https://doi.org/10.1007/s43546-022-00409-w

    Article  Google Scholar 

  • Cowell FA (1992) Tax evasion and inequity. J Econ Psychol 13(4):521–543

    Google Scholar 

  • Dahl GB, Lochner L (2012) The impact of family income on child achievement: evidence from the earned income tax credit. Am Econ Rev 102(5):1927–1956

    Google Scholar 

  • Desai MA, Dharmapala D (2006) Corporate tax avoidance and high-powered incentives. J Finance Econ 79(1):145–179

    Google Scholar 

  • Dhami S, Al-Nowaihi A (2007) Why do people pay taxes? prospect theory versus expected utility theory. J Econ Behav Organ 64(1):171–192

    Google Scholar 

  • Diamond PA, Mirrlees JA (1971a) Optimal taxation and public production I: production efficiency. Am Econ Rev 61(1):8–27

    Google Scholar 

  • Diamond PA, Mirrlees JA (1971b) Optimal taxation and public production II: tax rules. Am Econ Rev 61(3):261–278

    Google Scholar 

  • Dunbar A, Higgins DM, Phillips JD, Plesko GA (2010) What do measures of tax aggressiveness measure?. In Proceedings annual conference on taxation and minutes of the annual meeting of the national tax association (vol 103, pp 18–26), National Tax Association

  • Dyreng SD, Hanlon M, Maydew EL (2008) Long-run corporate tax avoidance. Account Rev 83(1):61–82

    Google Scholar 

  • Dyreng SD, Hanlon M, Maydew EL (2019) When does tax avoidance result in tax uncertainty? Account Rev 94(2):179–203

    Google Scholar 

  • Elffers H, Weigel RH, Hessing DJ (1987) The consequences of different strategies for measuring tax evasion behavior. J Econ Psychol 8(3):311–337

    Google Scholar 

  • Feldstein MS (1970) Corporate taxation and dividend behaviour. Rev Econ Stud 37(109):57–72. https://doi.org/10.2307/2296498

    Article  Google Scholar 

  • Festinger L (1957) A theory of cognitive dissonance, vol 2. Stanford University Press

    Google Scholar 

  • Fochmann M, Kroll EB (2016) The effects of rewards on tax compliance decisions. J Econ Psychol 52:38–55

    Google Scholar 

  • Frey BS, Torgler B (2007) Tax morale and conditional cooperation. J Comp Econ 35(1):136–159

    Google Scholar 

  • Gangl K, Hofmann EB, Pollai M, Kirchler E (2012) The dynamics of power and trust in the slippery slope framework and its impact on the tax climate. Available at SSRN 2024946

  • Gcabo R, Robinson Z (2007) Tax compliance and behavioural response in South Africa: an alternative investigation. South Afr J Econ Manag Sci 10(3):357–370

    Google Scholar 

  • Gordon RJ (1970) Specification bias and corporate tax incidence. Natl Tax J 23(4):373–378

    Google Scholar 

  • Gordon JPF (1989) Individual morality and reputation costs as deterrents to tax evasion. Eur Econ Rev 33(4):797–805

    Google Scholar 

  • Haddad M, Harrison A (1993) Are there positive spillovers from direct foreign-investment—evidence from panel-data for Morocco. J Dev Econ 42(1):51–74

    Google Scholar 

  • Hallsworth M (2014) The use of field experiments to increase tax compliance. Oxf Rev Econ Policy 30(4):658–679

    Google Scholar 

  • Hanlon M, Heitzman S (2010) A review of tax research. J Account Econ 50(2–3):127–178

    Google Scholar 

  • Harari YN (2014) Sapiens: a brief history of humankind: Random House

  • Hines JR (1999) Lessons from behavioral responses to international taxation. Natl Tax J 52(2):305–322

    Google Scholar 

  • Iqbal S, Sholihin M (2019) The role of cognitive moral development in tax compliance decision making: an analysis of the synergistic and antagonistic tax climates. Int J Ethics Syst 35(2):227–241

    Google Scholar 

  • Jackson SB, Hatfield RC (2005) A note on the relation between frames, perceptions, and taxpayer behavior. Contemp Account Res 22(1):145–164

    Google Scholar 

  • Jensen MC, Meckling WH (1976) Theory of firm—managerial behavior, agency costs and ownership structure. J Finance Econ 3(4):305–360

    Google Scholar 

  • Kahneman D, Tversky A (1979) Prospect theory: an analysis of decision under risk. Econometrica 47:263–291

    Google Scholar 

  • Kim JB, Li YH, Zhang LD (2011) Corporate tax avoidance and stock price crash risk: firm-level analysis. J Financ Econ 100(3):639–662

    Google Scholar 

  • Kirchler E (2007) The economic psychology of tax behaviour. Cambridge University Press, Cambridge

    Google Scholar 

  • Kirchler E, Hoelzl E, Wahl I (2008) Enforced versus voluntary tax compliance: the ‘“slippery slope”’ framework. J Econ Psychol 29(2):210–255

    Google Scholar 

  • Kleven HJ, Knudsen MB, Kreiner CT, Pedersen S, Saez E (2011) Unwilling or unable to cheat? Evidence from a tax audit experiment in Denmark. Econometrica 79(3):651–692

    Google Scholar 

  • Kollruss TW (2022) Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study. SN Business Econ 2(9):118. https://doi.org/10.1007/s43546-022-00294-3

    Article  Google Scholar 

  • Lüthy H, Chovanec M (2023) Optimal income taxes. SN Business Econ 3(1):36. https://doi.org/10.1007/s43546-022-00396-y

    Article  Google Scholar 

  • Macias-Chapula CA (1998) O papel da informetria e da cienciometria e sua perspectiva nacional e internacional. Ciência Da Informação. https://doi.org/10.1590/S0100-19651998000200005

    Article  Google Scholar 

  • Marandu EE, Mbekomize CJ, Ifezue AN (2015) Determinants of tax compliance: a review of factors and conceptualizations. Int J Econ Finance 7(9):207–218

    Google Scholar 

  • Matsuoka A (2021) The new international tax regime: analysis from a power-basis perspective. SN Business Econ 1(5):68. https://doi.org/10.1007/s43546-021-00072-7

    Article  Google Scholar 

  • Mirrlees JA (1971) Exploration in theory of optimum income taxation. Rev Econ Stud 38(114):175–208

    Google Scholar 

  • Muehlbacher S, Kirchler E (2010) Tax compliance by trust and power of authorities. Int Econ J 24(4):607–610

    Google Scholar 

  • Muehlbacher S, Kirchler E, Schwarzenberger H (2011) Voluntary versus enforced tax compliance: Empirical evidence for the “slippery slope” framework. Eur J Law Econ 32:89–97

    Google Scholar 

  • Olsen J, Kasper M, Kogler C, Muehlbacher S, Kirchler E (2019) Mental accounting of income tax and value added tax among self-employed business owners. J Econ Psychol 70:125–139

    Google Scholar 

  • Ordower H (2010) The culture of tax avoidance. Louis ULJ 55:47

    Google Scholar 

  • Owusu GMY, Acquah P, Bekoe RA (2023) Earnings management and tax avoidance research: a 30-year retrospective analysis. SN Business Econ 3(9):163. https://doi.org/10.1007/s43546-023-00533-1

    Article  Google Scholar 

  • Powers K, Robinson JR, Stomberg B (2016) How do CEO incentives affect corporate tax planning and financial reporting of income taxes? Rev Acc Stud 21(2):672–710

    Google Scholar 

  • Ramsey FP (1927) A contribution to the theory of taxation. Econ J 37(145):47–61. https://doi.org/10.2307/2222721

    Article  Google Scholar 

  • Rundquist EA, Sletto RF (1936) Personality in the depression: a study in the measurement of attitudes. University of Minnesota Press, Minneapolis

    Google Scholar 

  • Saez E (2002) Optimal income transfer programs: Intensive versus extensive labor supply responses. Quart J Econ 117(3):1039–1073

    Google Scholar 

  • Samson WD (2002) History of taxation. In: Lymer A, Hasseldine J (eds) The international taxation system. Springer, US, Boston, pp 21–41

    Google Scholar 

  • Sandmo A (2005) The theory of tax evasion: a retrospective view. Natl Tax J 58(4):643–663. https://doi.org/10.17310/ntj.2005.4.02

    Article  Google Scholar 

  • Scholz JT, Lubell M (1998) Trust and taxpaying: testing the heuristic approach to collective action. Am J Polit Sci 42(2):398–417

    Google Scholar 

  • Scott-Joseph A (2022) Debt financing and fiscal illusion: evidence from Caribbean states. SN Business Econ 2(9):126. https://doi.org/10.1007/s43546-022-00301-7

    Article  Google Scholar 

  • Slemrod J (2007) Cheating ourselves: the economics of tax evasion. J Econ Perspect 21(1):25–48

    Google Scholar 

  • Stiglitz JE (1985) The general theory of tax avoidance. Natl Tax J 38(3):325–337

    Google Scholar 

  • Tague-Sutcliffe J (1992) An introduction to informetrics. Inf Process Manage 28(1):1–3

    Google Scholar 

  • Teramoto H (2023) An income equalisation policy and social welfare: beyond inequality. SN Business Econ 3(1):4. https://doi.org/10.1007/s43546-022-00331-1

    Article  Google Scholar 

  • Thaler RH (2016) Behavioral economics: past, present, and future. Am Econ Rev 106(7):1577–1600

    Google Scholar 

  • Torgler B (2002) Speaking to theorists and searching for facts: Tax morale and tax compliance in experiments. J Econ Surv 16(5):657–683

    Google Scholar 

  • Trivedi VU, Shehata M, Lynn B (2003) Impact of personal and situational factors on taxpayer compliance: an experimental analysis. J Bus Ethics 47(3):175–197. https://doi.org/10.1023/a:1026294332606

    Article  Google Scholar 

  • Tversky A, Kahneman D (1974) Judgment under uncertainty: heuristics and biases. Science 185(4157):1124–1131

    Google Scholar 

  • Tversky A, Kahneman D (1981) The framing of decisions and the psychology of choice. Science 211(4481):453–458

    Google Scholar 

  • Venson AH, Sbicca A (2022) Behavioral economics in the analysis of health economics. SN Business Econ 2(7):66. https://doi.org/10.1007/s43546-022-00243-0

    Article  Google Scholar 

  • Vogel J (1974) Taxation and public opinion in sweden: an interpretation of recent survey data. Natl Tax J 27(4):499–513. https://doi.org/10.1086/ntj41861983

    Article  Google Scholar 

  • Von Neumann J, Morgenstern O (1947) Theory of games and economic behavior, 2nd rev. Princeton University Press, Princeton

    Google Scholar 

  • Vota L (2022) Efficient monitoring of tax avoidance: a costly state verification model. SN Business Econ 2(12):193

    Google Scholar 

  • Yitzhaki S (1974) Income tax evasion: a theoretical analysis. J Public Econ 3(2):201–202

    Google Scholar 

Download references

Funding

The article has no relevant financial support to disclose.

Author information

Authors and Affiliations

  1. Federal Institute of Education, Science and Technology of Minas Gerais, Formiga, Minas Gerais, Brazil

    Daniel Fonseca Costa, Bruno César de Melo Moreira & Lélis Pedro de Andrade

  2. University of São Paulo, Piracicaba, São Paulo, Brazil

    Brenda Melissa Fonseca

Authors
  1. Daniel Fonseca Costa
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Brenda Melissa Fonseca
    View author publications

    You can also search for this author in PubMed Google Scholar

  3. Bruno César de Melo Moreira
    View author publications

    You can also search for this author in PubMed Google Scholar

  4. Lélis Pedro de Andrade
    View author publications

    You can also search for this author in PubMed Google Scholar

Contributions

All authors contributed to the study conception and design. Material preparation, data collection, and analysis were performed by DFC, BMF, LPA, and BCMM. The first draft of the manuscript was written by DFC and BMF and all authors commented on previous versions of the manuscript. All authors read and approved the final manuscript.

Corresponding author

Correspondence to Daniel Fonseca Costa.

Ethics declarations

Conflict of interest

The authors have no competing interests to declare that are relevant to the content of this article.

Ethical approval

This article does not contain any studies with human participants performed by any of the authors.

Rights and permissions

Springer Nature or its licensor (e.g. a society or other partner) holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law.

Reprints and permissions

About this article

Check for updates. Verify currency and authenticity via CrossMark

Cite this article

Costa, D.F., Fonseca, B.M., Moreira, B.C.d. et al. Bibliometric and scientometric analyses on the relation of tax decision and taxpayer behavior. SN Bus Econ 3, 210 (2023). https://doi.org/10.1007/s43546-023-00593-3

Download citation

  • Received:

  • Accepted:

  • Published:

  • DOI: https://doi.org/10.1007/s43546-023-00593-3

Keywords

Search

Navigation