Clarifying tax morale: Systematic literature review supported by artificial intelligence

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dc.contributor.authorUbilla Ubilla, Alejandra
dc.contributor.authorBustamante Garrido, Diana
dc.contributor.authorPinuer Pinuer, Luis
dc.date.accessioned2025-02-24T18:04:18Z
dc.date.available2025-02-24T18:04:18Z
dc.date.issued0025-02
dc.descriptionINDEXACION SCOPUS
dc.description.abstractTax morale is a variable that is positively correlated with tax compliance, and despite its importance, its conceptualization, determinants and dimensionality are still not completely clear, which is why the objective of this research is to clarify its definition, dimensionality and scope. Methodology: This research carries out a systematic literature review using artificial intelligence on 147 articles published since 2018. Results: The findings reveal that tax morale is understood as the intrinsic motivation of taxpayers to pay taxes, influenced by social and cultural factors of a nature. multidimensional (individual and business), measured mainly with the World Values Survey and the European Values Study Survey. Discussion: The main implication of the study is that it confirms the importance of tax morale in tax compliance and its potential improvement through well-founded policies. Conclusions: This document is relevant for researchers who wish to deepen the study of the tax morale and tax compliance variables, representing an important tool to visualize future lines of research, and validate the use of artificial intelligence, as a support tool in systematic reviews of literature. © 2025, HISIN (History of Information Systems). All rights reserved.
dc.identifier.issn25299824
dc.identifier.urihttps://repositorio.unab.cl/handle/ria/63583
dc.language.isoen
dc.publisherHISIN (History of Information Systems)
dc.subjectartificial intelligence; conceptualization; dimensionality; systematic literature review; tax compliance; tax evasion; tax morale; taxes
dc.titleClarifying tax morale: Systematic literature review supported by artificial intelligence
dc.title.alternative[Clarificando tax morale: Revisión sistemática de literatura apoyada con inteligencia artificial]
dc.typeArtículo
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