Year: 2025
Type: article
Study design: Systematic Review
Abstract: Tax policy innovation plays an important role in strengthening economic resilience, especially amidst global challenges and economic crises. However, the low level of tax compliance and challenges to economic resilience make this problem need to be addressed immediately. This study aims to identify innovative tax policies and their impact on MSME tax compliance and economic resilience using a systematic literature review approach and bibliometric analysis with VOSviewer. Data were collected from reputable international journal articles published over the past five years, with selection criteria relevant to the topic of tax policy innovation and MSMEs. The results of the analysis show that digitalization of the tax system, such as e-filing and e-payment, can increase the efficiency of tax administration and transparency that supports increased tax compliance. In addition, a simplified tax rate policy, especially based on turnover, makes it easier for MSMEs to fulfill their tax obligations.
Author: Koko Safitri
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409296475