THE DETERMINANTS OF TAX COMPLIANCE BEHAVIOR OF SMES: A SYSTEMATIC LITERATURE REVIEW BASED ON THE PICO MODEL AND THE PRISMA PROTOCOL

Abstract

Taxation is a key driver of both economic and social progress within nations, with its effectiveness closely tied to the level of tax compliance. Given their central role in the economic fabric, small and medium-sized enterprises (SMEs) warrant particular focus. This systematic literature review, structured around the PICO and PRISMA frameworks, examines the primary factors that shape tax behavior among SMEs. Findings highlight the significance of elements such as tax knowledge, enforcement mechanisms, tax rates, perceived fairness, social influences, and sanctions. Enhancing tax compliance among SMEs therefore calls for comprehensive tax education, robust oversight, equitable policy design, and the promotion of constructive social norms.