Tax auditing and deterrence of tax compliance in the MSE regime: a review of theoretical
DOI:
https://doi.org/10.53641/nac84p13Keywords:
tax audit, tax evasion, tax compliance, small business, tax administrationAbstract
This article makes a critical review of the scientific literature on tax auditing as a deterrent mechanism for tax noncompliance in the MSE regime. Based on a narrative and integrative approach, we analyze national and international studies published between 2020 and 2025 that address the relationship between tax audits and tax behavior. Five key dimensions that mediate audit effectiveness are identified: risk perception, institutional trust, emotional impact, social norms and pedagogical function. The findings show that the deterrent effect of audits does not depend exclusively on coercive control, but also on legitimacy, fairness and taxpayer perception. It is concluded that effective auditing in contexts of high informality requires more humanized, educational and contextually sensitive approaches, aimed at transforming the tax culture based on trust and reciprocity.
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