Tax and Compliance-Related Institutional Pressures and Organisational Change in Brazilian SMEs (2010–2026)

ABSTRACT Tax compliance in Brazil is shaped not only by economic deterrence but also by institutional pressures — coercive, mimetic, and normative — that push small and medium enterprises (SMEs) toward isomorphic organisational change. Despite this, no study has systematically mapped how institutional-theory and organisational-change literatures intersect with tax compliance specifically among Brazilian SMEs. This article presents a systematic literature review of studies published between 2010 and 2026, following a nine-step protocol and PRISMA 2020 reporting standards, searching the Web of Science and Scopus databases. Using Powell and DiMaggio's isomorphism typology alongside Oliver's typology of strategic responses (acquiescence, compromise, avoidance, defiance, and manipulation), the review examines how tax-related institutional pressures shape organisational change processes in Brazilian SMEs and how these firms respond strategically. The review consolidates a fragmented body of research, proposes a joint analytical framework linking institutional pressure sources to firm-level strategic responses, and outlines a research agenda with implications for tax administration design and SME support policy, including connections to UN Sustainable Development Goals 8 and 16. Keywords: tax compliance, institutional theory, isomorphism, organisational change, Brazilian SMEs, strategic responses, systematic literature review