Purpose : The growing interest in examining the tax compliance behavior of direct taxpayers worldwide was driven by increasing academic focus and governmental initiatives aimed at broadening the tax base. This study systematically explored and analyzed the key determinants of tax compliance behavior by conducting a bibliometric analysis of the existing literature.

Methodology : Bibliometric analysis and a systematic literature review were conducted using R and VOSviewer version 1.6.15. By using reference searching strategies and entering keywords, the Scopus database’s scholarly literature on tax compliance from 1991 to 2021 was accessed. A total of 289 documents were selected from the original pool of 365 after several changes.

Findings : The comprehensive bibliometric analysis, combined with systematic literature reviews, uncovered a robust roadmap for further investigation that provided insights not captured in the domain of tax compliance behavior and the prevalent research gaps in determining the framework for future research. The analysis aimed to delineate the academic literature about the determinants of tax compliance behavior, summarized existing knowledge, and underscored essential deficiencies.

Practical Implications : The insights from this study could have guided future research agendas to create more effective tax policies that might have led to better fiscal health and strengthening public services.

Originality/Value : To the best of our knowledge, no work examined important factors that influenced tax compliance behavior in a systematic review using bibliometric analysis. This is the first complete evaluation of the literature combined with a bibliometric analysis of the area.

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