A Systematic Literature Review of the Intersectionality of E-Filing and Tax Compliance

Abstract

The main purpose of this study is to systematically examine the extant literature on the intersectionality of e-filing and tax compliance in the current Industry 4.0. This research utilized data from the Scopus database during the period between 2020 and 2025. The sample size of 83 articles extracted from Scopus according to the PRISMA methodology was subjected to bibliometric analysis. The analysis of the data revealed the publication trend from 2020 to 2025, leading (top 10) countries, most productive research institutions, leading articles, co-citations, most cited researchers, and emerging trends through co-occurrences of keywords. It is concluded that there is a growing global interest in digital tax systems since e-filing contributes to enhanced efficiency and compliance, while its impacts vary significantly across demographic, institutional, and technological contexts. The contribution of this study was linked to its novelty in addressing the intersectionality of e-filing and tax compliance in an attempt to inform policy and practice.