The Role of the Taxation Subject in Shaping Tax Knowledge and Compliance: A Critical Literature Review

Abstract

The need to enhance voluntary tax compliance is an ever-present international concern for macro-economic stability requiring an unequivocal paradigm change away from punitive deterrents to educational empowerment. This critical evaluation of literature holistically evaluates the multidimensional function of the taxation subject in the formation of multidimensional tax knowledge and subsequent compliance behaviour. The synthesis is grounded on a dual micro-macro theoretical lens, including the Theory of Planned Behaviour for the assessment of individual cognitive constructs, i.e., attitudes, subjective norms, and perceived behavioural control, and the Slippery Slope Framework for the assessment of macro-environmental institutional trust and systemic fairness. Using the CIMO framework, a PRISMA-inspired screening protocol was applied through January 2026, screening down from 1,024 database records to a carefully filtered sample of 15 central high-impact empirical and experimental studies, and assessing them with the Mixed Methods Appraisal Tool. The thematic findings indicate that formal tax education is a significant catalyst in lowering the subjective compliance costs and perceived system complexity. Structured tax pedagogy modulates key psychological mediators to foster an internalised feeling of civic obligation, rather than a simply procedural data transfer. Furthermore, the review challenges the conventional “homogeneous taxpayer” story by showing that compliance results are strongly affected by demographic features, academic disciplines, and digital delivery settings like experiential e-filing portals. In conclusion, the research offers an evidence-based framework for a shift towards collaborative fiscal empowerment, proposing the active and longitudinal integration of contextualised tax curriculum through strategic partnerships between national tax authorities and higher education institutions.