Tax Morale and Voluntary Tax Compliance: A Systematic Review of Trust, Fairness, and Institutional Legitimacy
DOI:
https://doi.org/10.59890/ijgsr.v4i10.13Keywords:
Fairness, Institutional Legitimacy, Tax Morale, Trust, Voluntary Tax ComplianceAbstract
This systematic literature review synthesizes 107 studies to explain how trust, perceived fairness, and institutional legitimacy shape tax morale and voluntary tax compliance. Following PRISMA 2020, studies from Scopus, Web of Science, ScienceDirect, SpringerLink, and Google Scholar were screened, quality-appraised, and synthesized thematically. The evidence shows that authority-specific trust is the most recurrent proximal correlate of voluntary compliance, while procedural fairness often strengthens cooperation through trust and legitimacy. Institutional legitimacy provides a deeper foundation that conditions whether fair treatment and trust translate into willing compliance. Effects vary with governance quality, corruption, culture, identity, and measurement choices. Sustainable compliance therefore requires credible enforcement combined with fair procedures, transparent administration, accountability, and trust-building
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