Identifying the Factors Influencing Taxpayers’ Compliance Patterns from a Behavioral Economics Perspective Using the Meta-Synthesis Method

Abstract

This study was conducted with the aim of identifying the factors influencing taxpayers’ compliance patterns from a behavioral economics perspective and presenting a comprehensive analytical framework, using the meta-synthesis method. In terms of purpose, the study is applied, and in terms of nature, it is descriptive–analytical. In order to aggregate and integrate the findings of previous studies, the seven-step meta-synthesis approach was employed. In the first step, the research questions were formulated based on four components: “what,” “who,” “when,” and “how.” Subsequently, through a systematic search of national and international scientific databases, a total of 500 studies published between 2000 and 2025 were identified. After applying inclusion and exclusion criteria and evaluating the methodological quality of the studies using the Critical Appraisal Skills Programme (CASP) tool, 40 articles with appropriate quality (scores above 31) were ultimately selected for final analysis. To assess the reliability of coding, Cohen’s kappa coefficient was used, yielding a value of 0.867, which indicates a high level of agreement and satisfactory reliability of the coding extraction instrument. In the analysis phase, through the extraction and integration of conceptual codes, indicators were categorized into homogeneous groups, resulting in the identification of 8 main dimensions, 32 indicators, and 96 components. The final dimensions include: individual psychological factors, social and cultural norms, institutional and governmental trust, behavioral incentives and penalties, behavioral design of the tax system, financial and tax literacy, economic and situational factors, and experience and interaction with the tax system. The results indicated that “tax attitude” had the highest frequency and weight among the indicators and plays a central role in shaping compliance behavior. Additionally, variables such as non-monetary incentives, trust in the tax authority, law-abiding culture, and descriptive norms were found to be highly significant. In contrast, some indicators, such as computational skills and tax awareness, had relatively lower weights, although they play a complementary role in sustaining compliance. To determine the relative importance of each indicator, Shannon entropy was applied, enabling the quantification of qualitative data and the determination of the informational weight of each category. The findings suggest that tax compliance is not solely a function of penalty severity and the probability of detection; rather, it is influenced by cognitive, emotional, and normative mechanisms, as well as perceptions of fairness and institutional trust. Accordingly, effective tax policy requires an integrative approach that, in addition to deterrence tools, focuses on modifying attitudes, strengthening social capital, enhancing transparency and fairness, implementing intelligent behavioral design in the tax system, and improving taxpayer experience.