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Determinant of the Compliant Behavior of the Taxpayer: Bibliometric and Prospective Approach
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Author(s): Lhoussaine Alla (Sidi Mohamed Ben Abdellah University, Morocco), Bouchra Alj (Hassan II University, Casablanca, Morocco), Mourad Aarabe (Sidi Mohamed Ben Abdellah University, Morocco), Majda El Agy (Cady Ayad University, Marrakech, Morocco), Badr Bentalha (Sidi Mohamed Ben Abdellah University, Morocco)and Naoual Bouhtati (Sidi Mohamed Ben Abdellah University, Morocco)
Copyright: 2025
Pages: 32
Source title:
Modeling and Profiling Taxpayer Behavior and Compliance
Source Author(s)/Editor(s): Bouchra Alj (Faculty of Legal, Economic, and Social Sciences of Mohammedia, Hassan II University, Casablanca, Morocco), Lhoussaine Alla (Sidi Mohamed Ben Abdellah University, Morocco)and Badr Bentalha (Sidi Mohamed Ben Abdellah University, Morocco)
DOI: 10.4018/979-8-3373-0422-9.ch001
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Abstract
Tax compliance, a key issue for governments, requires a better understanding of the determinants of taxpayers' behaviour. This research, using a bibliometric and prospective approach, explores these factors in a context marked by the complexity of tax systems, globalization and the rise of digital technologies. The objective is to optimize tax collection and promote fiscal citizenship through holistic approaches such as tax nudges and artificial intelligence. The study identifies theoretical (often one-dimensional research), methodological (lack of reliable data, selection bias) and empirical (few analyses of specific fiscal policies in the long term) gaps. The question is: what are the main determinants of tax compliance according to the literature, and how can they be analyzed to anticipate future developments? By combining bibliometric analysis and qualitative prospective, the study offers recommendations for improving tax policies and control strategies.
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