Astri Warih Anjarwi, Nurlita Sukma Alfandia
This study conducts a Systematic Literature Review (SLR) of 115 articles (2010–2025) using the PRISMA methodology to explore the nexus between the shadow economy, tax evasion, and international tax policy effectiveness. The findings highlight that despite initiatives like BEPS, CRS, and AEOI, tax evasion persists due to regulatory disparities, legal loopholes, and emerging financial technologies. The shadow economy continues to erode revenues and deepen inequality. The study advocates for greater transparency, advanced digital tax systems leveraging big data and AI, and enhanced tax literacy to strengthen compliance and safeguard global fiscal stability. © 2025 Taylor & Francis Group, LLC.
Brawijaya University, Malang, Indonesia
