Towards a conceptual framework for tax literacy: a scoping review

Given the paucity of studies on tax literacy in the extant literature, a meticulous approach to synthesising the conceptualisation of the emerging topic was followed in this scoping review. Three prominent content areas relating to the conceptualisation of the construct 'tax literacy' emerged from the review. These content areas are included in a suggested conceptual framework that is presented from a holistic perspective. These content areas are as follows: (i) tax literacy from an individual's perspective, that is, an individual as his or her own tax professional; (ii) tax literacy from a relational perspective, that is, citizens are required to be responsible in relation to all tax-related issues, and (iii) tax literacy from a systemic perspective, that is, a sense of responsibility towards the objectives of the social contract, which requires the active participation of the citizenry and a high degree of tax morality.