Tax Compliance Taxpayer Behavior Research : A Bibliomteric Analysis of Emerging Themes and Future Research Agenda

Abstract

This study presents a bibliometric analysis of the global research landscape on tax compliance and taxpayer behavior, drawing on publications indexed in the Scopus database and visualized through VOSviewer. Keyword co-occurrence networks are constructed and interpreted to identify the field's dominant research themes, thematic clusters, temporal evolution, and the concentration of scholarly attention. The analysis shows that the literature is anchored around tax compliance, tax evasion, and taxation, with tax morale, trust, and behavioral economics functioning as key constructs linking taxpayer psychology to compliance outcomes. The findings indicate that the field has expanded from classical economic deterrence models toward behavioral perspectives grounded in prospect theory and mental accounting, with growing attention to tax authority legitimacy, legal knowledge, and country-specific contexts such as Indonesia, Italy, and Australia. Overlay visualization reveals that artificial intelligence, economic stability, and behavioral research represent the most recently active themes, while density analysis confirms tax compliance, tax evasion, and taxation as the most intensively studied constructs. These findings provide a structured map of the field's intellectual architecture and identify a future research agenda centered on technology-enabled compliance and behaviorally informed tax administration. Based on a dataset of 85 Scopus-indexed documents, the study further highlights that the field remains methodologically diverse, combining randomized field experiments, survey-based modeling, and digitally enabled administrative interventions, which together signal a maturing research domain with substantial room for theoretical integration across economic, cognitive, and institutional perspectives.