Analytical Review of Tax Compliance Studies in the SMEs Sector: A Bibliometric Approach

Abstract

Small and medium-sized enterprises (SMEs) play a crucial role in fostering economic growth; however, they often face challenges in meeting their tax obligations due to limited resources and understanding. This bibliometric study explores the relationship between taxes and SMEs, exploring aspects such as compliance, the impact of tax burdens, and the effectiveness of incentives. The analysis of 783 Scopus documents reveals a growing interest in research, with consistent annual publications and significant citation rates. Among the fields, Business, Management, and Accounting lead in publications, closely followed by Economics, Econometrics, and Finance, also Social Sciences. Geographically, the United States, United Kingdom, Australia, South Africa, and Malaysia stand out as major contributors, underscoring the global nature of this engagement. Thematic analysis uncovers emerging and declining themes, including the cost of tax compliance, supply chain management, and country-specific SME issues. Niche themes focus on Russia’s business environment, tax avoidance, and access to finance in India. Basic themes cover SME growth, the impact of taxation, and responses to the challenges posed by the COVID-19 pandemic. Motor themes emphasize innovation in SMEs, Malaysia’s capital structure, and challenges related to tax compliance, also tax evasion. The research underscores the intricate relationship between taxes and SMEs, underscoring their global significance and the necessity for targeted policies. Despite limitations such as database representation, temporal constraints, and language bias, this study advocates for ongoing research and policy strategies. These should aim to support fair and sustainable tax obligations for SMEs, ensuring their continued growth and valuable contribution to the economy.