<![CDATA[Micro, small, and medium enterprises (MSMEs) are central to employment and production in developing economies, yet their fiscal contribution often remains below their economic weight. Research on this problem has expanded rapidly but remains fragmented across behavioral, institutional, and digital perspectives. This systematic literature review integrates these streams and explains how their effects combine in MSME tax compliance. Following PRISMA 2020 principles, 216 records were identified, 16 duplicates were removed, 200 records were screened, 172 full texts were assessed, and 136 studies were retained. Evidence was coded into behavioral, institutional-governance, and digital-administration domains and synthesized through a theory-building narrative approach. The review shows that tax knowledge and literacy are widely studied but produce inconsistent direct effects; their influence strengthens when taxpayers perceive the authority as trustworthy and the fiscal exchange as fair. Tax morale, attitudes, subjective norms, and personal norms show more stable relationships with voluntary compliance. Institutional effects are similarly conditional: socialization and service quality generally support compliance, whereas sanctions and tax rates produce mixed outcomes when legitimacy, fairness, and administrative burden differ. Digitalization usually reduces transaction costs and improves filing convenience, but its effectiveness depends on digital literacy, infrastructure, usability, system reliability, and trust. The synthesis therefore positions trust as a cross-domain mechanism linking taxpayer psychology, institutional quality, and digital experience. The review advances a configurational view of MSME tax compliance and recommends integrated policy packages that combine education, credible service, proportionate enforcement, simplified procedures, and inclusive digitalization.]]>
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