MAPPING GLOBAL RESEARCH TRENDS ON TAX AMNESTY: A SCOPING REVIEW OF POLICY DESIGNS, BEHAVIORAL RESPONSES, AND FISCAL OUTCOMES (2015–2025)
DOI:
https://doi.org/10.61141/pabean.v8i1.810Keywords:
tax amnesty, taxpayer compliance, scoping reviewAbstract
This study aims to map global research trends on tax amnesty policies over the period 2015–2025, focusingon policy design, taxpayer behavioral responses, and fiscal outcomes. A scoping review method wasemployed using the Arksey & O’Malley framework and PRISMA-ScR guidelines, incorporatingsystematic identification, screening, extraction, and synthesis of 53 peer-reviewed academic articles. Datawere analyzed through thematic mapping, methodological classification, and contextual interpretation ofcross-country findings. Results reveal three evolutionary phases in tax amnesty research: a fiscal-centricphase (2015–2017) emphasizing short-term revenue gains and asset repatriation; a behavioralinstitutional phase (2018–2021) highlighting tax morale, trust, and taxpayer literacy; and a governancetransformation phase (2022–2025) characterized by digital tax systems, Automatic Exchange ofInformation, and institutional reforms. Indonesia dominates the literature and functions as a policylaboratory among developing economies, while studies from developed countries increasingly underlinethe moral hazard and “insurance effect” of repeated amnesty programs. Quantitative empiricalapproaches—particularly SEM-PLS and panel regression—remain predominant, yet normative legal andethical discussions continue to shape debates on justice, legitimacy, and distributive fairness. The findingsunderscore that the long-term effectiveness of tax amnesty depends on post-amnesty enforcement, systemdigitalization, transparency, and trust-enhancing administrative reforms. Theoretically, this studyadvances the integration of trust-based compliance, fiscal ethics, and maqāṣid al-sharī‘ah perspectivesin amnesty policy discourse. The novelty lies in providing a longitudinal, multidisciplinary synthesis linkingfiscal, behavioral, ethical, and digital governance dimensions comprehensivelyReferences
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