Abstract

PARDO HUAYLLAS, Roberto Carlos; ASPAJO TORRES, Neisser; CHAVEZ DIAZ, Jorge Miguel  and  FERRER TARAZONA, Royer Santelle. Tax compliance among micro and small enterprises: a systematic literature review. Impulso [online]. 2025, vol.5, n.12, pp.121-129.  Epub Oct 03, 2025. ISSN 2959-9040.  https://doi.org/10.59659/impulso.v.5i12.174.

This study evaluates how government tax policies affect the perception of legitimacy among micro and small enterprises (MSEs) and their relationship with tax compliance. Through a systematic review based on the PRISMA method, 16 research studies from Scopus and SciELO were analyzed. Results show that tax policies perceived as fair, transparent and coherent strengthen state legitimacy, promoting greater tax compliance. Mediating factors such as institutional trust, tax knowledge and business ethics were identified. It is concluded that an effective tax policy should consider structural and psychosocial factors, oriented towards strengthening trust between the State and MSMEs to ensure equitable and efficient fiscal sustainability.

Keywords : Tax policy; Micro and small enterprises; Tax compliance; Government legitimacy; Tax education.

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