This study explores the interaction between tax authorities and taxpayers and its effect on tax compliance. Leveraging a systematic literature review (SLR) and bibliometric analysis of research from the past two decades, we examined the role of trust and power in shaping compliance behavior, particularly in a post-pandemic context where economic recovery and trust restoration are paramount. Data was extracted from the Scopus database, with a thematic network analysis conducted via VOSviewer software to identify key themes. The study highlights that trust in tax authorities is crucial for encouraging voluntary compliance among taxpayers, while the authoritative power of these entities is vital for ensuring compliance through enforcement. Furthermore, digitalization in tax administration is increasingly important, offering enhanced efficiency and transparency that can bolster both voluntary and enforced compliance. This digital evolution is becoming integral to modern tax systems, signaling a shift towards more technologically advanced interactions between tax authorities and taxpayers. The study contributes to theoretical perspectives by integrating enforcement and service orientation in tax administration, offering practical insights for policy improvement. It suggests a focus on digital strategies to enhance taxpayer engagement and compliance, particularly in relation to the challenges of digital transformation for SMEs in emerging markets.