<![CDATA[Purpose – This study aims to map and synthesize the concept of tax responsibility by integrating ethical, social, and cultural perspectives, and to develop a comprehensive conceptual framework that explains responsible tax behavior. Design/methodology/approach – This study employs a systematic library research approach using literature retrieved primarily from the Scopus database. Relevant studies on tax responsibility, tax ethics, tax morale, social norms, fairness, institutional trust, tax culture, cultural values, and voluntary tax compliance were identified, classified, and synthesized through thematic coding, concept mapping, and conceptual synthesis. Findings – The findings reveal that tax responsibility extends beyond formal tax compliance and represents a multidimensional construct shaped by ethical values, social relationships, and cultural contexts. Ethical tax responsibility reflects moral obligation and ethical awareness; social tax responsibility emphasizes social norms, fairness, reciprocity, and institutional trust; while cultural tax responsibility captures collective values and tax culture. The synthesis proposes an Integrated Tax Responsibility (ITR) framework following the pathway: Cultural Values → Social Norms → Ethical Tax Awareness → Integrated Tax Responsibility → Voluntary Tax Compliance. Originality/value – This study advances taxation literature by repositioning tax responsibility as an integrative concept linking cultural, social, and ethical mechanisms with voluntary tax compliance.]]>
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