In 2014–2021, information-rich enforcement and self-enforcement became central to tax compliance, with third-party reporting, audit intensity, and data trails shaping behavior across contexts. Tax morale and social norms emerged as key determinants of voluntary payments, often rivaling penalties, as fairness, trust, and normative influence influenced compliance variance. For developing countries, policy design for small and mediumsized enterprises and presumptive regimes highlighted how governance reforms and isomorphic pressures affect evasion, while reforms in autonomy, competition, and trust linked governance to revenue outcomes. Historical Significance: These patterns consolidated a paradigm where information flows and social norms jointly govern tax compliance, guiding measurement approaches and policy design for a more transparent tax administration era. Breakthroughs include causal evidence that deterrence can be achieved through information provision, micro-data approaches to evasion using bank-credit proxies, and the integration of psychological drivers with policy levers that shaped cross-border reporting and governance reforms.