The interplay of social networks and taxes: a systematic literature review

This study provides a literature review of the interplay between social networks and taxes. Social network analysis allows researchers to explore the relational factors between nodes (agents and firms) and ties (their relationships between one another). Social networks explain how information flows, resulting in tax behavioural adoption. We analyse 33 papers from the Scopus database and identify a number of tax aspects associated with social networks. We find that tax aspects are a relational factor allowing for the formation of social networks. Simultaneously, tax aspects are a consequence of social networks. The importance of social network interplay and taxes is explained through various theoretical perspectives. We contend that extant research provides various perspectives, but that it needs further exploration to gain a deeper understanding of the association between social networks and taxes. Accordingly, we present avenues for future research.