Systematic review of scientific literature regarding economic factors that affect compliance with tax obligations

Abstract

This document presents a systematic analysis of scientific publications related to the underlying causes of non-compliance with credit and tax payments by citizens or creditors in Mexico and Latin America. It explores the determinants influencing the decision not to fulfill these civic obligations, particularly mortgage payments, identifying various unfavorable elements at both the local and macroeconomic levels. The systematic analysis was conducted using the Redalyc database through the method proposed by the PRISMA statement, yielding a total of 90 articles published between 2019 and 2023, distributed across 13 journals. Additionally, it was determined that most articles were published in Mexico, with a significant percentage adopting a theoretical methodology. This systematic literature review forms the initial foundation for a more in-depth research project, serving as the first component that will guide the subsequent direction, interpretation, and evaluation of academic material and existing contributions related to this topic.