Tax Compliance Behavior of Startuppers and Entrepreneurs: A Bibliometric Analysis

Abstract

Tax compliance is usually described as a matter of rules, controls, and sanctions. This article refuses to stop there. It pauses. Then looks elsewhere. At behavior. At perception. At the fragile relationship between entrepreneurs and the tax system. Based on a bibliometric analysis of 279 articles published between 2000 and 2025, the study follows the evolution of research on tax compliance in entrepreneurial contexts. The analysis identifies several major thematic clusters and highlights a significant increase in scientific production, particularly after 2015. At first, the literature is sparse, almost hesitant. Economics dominate. Rational choice. Deterrence. Then, gradually, other voices appear. Psychology. Management. Institutional perspectives. Trust enters the discussion. So does tax morale. Fairness. Legitimacy. But something feels missing. Startups are present, yet never fully visible. However, no prior study has provided a dedicated bibliometric synthesis specifically focused on the tax compliance behavior of startuppers. They are absorbed into broader categories, self-employment, small businesses, despite their specific realities: uncertainty, innovation, digital dependence. Keyword and co-citation analyses reveal a field still structured around a familiar opposition: compliance versus evasion. Enforcement versus voluntary cooperation. Behavioral approaches gain space, but they coexist with older models rather than replacing them. The article does not close the debate. This study examines how research on tax compliance in entrepreneurial contexts has evolved, using a bibliometric approach, and highlights the main themes and existing gaps in the literature. By identifying gaps (especially concerning startuppers and emerging economies) it invites future research to look more closely, and perhaps less comfortably, at how entrepreneurs actually relate to taxation.

Classification JEL : D21, D91, H26, H30, K42, M13, M48.

Paper type : Theoretical Research