This paper presents a systematic review of research on hybrid work arrangements within tax administration contexts. The impetus for this review stems from a notable disconnect: while hybrid work has become a permanent feature of organizational design across knowledge-intensive public institutions, tax administration scholarship remains heavily focused on taxpayer-facing digitalization, compliance technologies, and revenue metrics rather than exploring how hybrid structures operate inside revenue bodies. Following PRISMA 2020 guidelines, we systematically examined English-language peer-reviewed articles and authoritative institutional publications released between 2020 and 2026. Our final corpus comprised twenty-seven sources spanning tax administration, digital government, public management, and hybrid-work domains. Five principal findings emerged from this synthesis. First, hybrid work in tax settings is more accurately characterized as a socio-technical operating framework than merely a distribution of work between office and home locations. Second, sustainable hybrid arrangements depend fundamentally on digital infrastructure, secure access systems, workflow digitization, and task designs tailored to specific roles. Third, observable benefits manifest primarily in operational continuity, staff retention, job satisfaction, and certain productivity measures. Fourth, the literature consistently identifies risks concerning collaboration, social connection, innovation capacity, performance assessment, and tasks involving sensitive or confidential information. Fifth, direct empirical evidence from tax administrations remains sparse, fragmented, and methodologically constrained. This study contributes a conceptual framework specific to tax administration, advances five research propositions aligned with our review objectives, and proposes an agenda for future comparative, longitudinal, and function-specific investigations. We conclude that hybrid work can enhance tax administration performance, but only when supported by deliberate socio-technical design, secure digital operating models, and leadership systems that sustain coordination, trust, and knowledge exchange.
Keywords: Hybrid work, Public Sector, digital government, remote work, socio-technical systems theory, systematic literature review, tax administration
