Tax Compliance in the New Millennium
Taxpayer compliance is a critical part of any tax system, as without it the integrity of the tax system can be undermined. Previously, Jackson and Milliron published a comprehensive study reviewing and synthesising the findings of tax compliance studies conducted prior to 1986; and highlighted the variables, the methodologies and theories that had arisen. Richardson and Sawyer built upon this research by synthesising the work from 1986 to 1997. This current research seeks to build upon these two important studies and extend our knowledge by analysing tax compliance studies from January 1998 to 31 December 2017. This analysis was facilitated by using text mining software, Leximancer, to visualise the frequency and co-occurrence of concepts and themes related to tax compliance factors. Data was drawn from 717 articles obtained from 15 research databases; and given the size of the data, this article is the first article of three, and focuses on the ‘variables’ that have been researched over the 20 year period.