Stakeholders in Tax Literacy and Tax Education in the European Union: Schools, Communities, and Public Institutions in Relation to Tax Morale and Voluntary Tax Compliance—A Systematic Review

The European Union relies heavily on voluntary tax compliance, yet evidence on how tax literacy (TL) and tax education (TE) relate to tax morale (TM) and voluntary tax compliance or compliance intentions (VTC) remains fragmented across partly disconnected strands of literature. This systematic review examined EU-relevant evidence on the stakeholder contexts in which TL/TE are discussed in relation to TM and VTC, with particular attention to schools, communities, and public institutions. Following PRISMA 2020, searches in Scopus and Web of Science (2000–2025) applied two complementary query streams focused on TL/TE and TM/VTC-related mechanisms. The searches identified 1327 records; after deduplication and screening, 402 studies were included. Based on structured coding of titles, abstracts, and author keywords, the review maps patterns of emphasis and framing rather than causal effects. Public-institutional and education-related contexts were the most frequently signposted stakeholder environments, while digital and outreach-oriented delivery cues were more visible than classroom-based cues. Trust and fairness/justice dominated the explanatory vocabulary. Overall, the review supports an ecosystem-oriented interpretation of stakeholder coordination in EU tax literacy research.