What economic research exists on optimal enforcement levels for financial compliance policies in developing economies?

I'm interested in understanding the economic theory and empirical evidence around balancing financial compliance enforcement in developing economies.

Specifically, I'm curious about:

1. Is there established research on how aggressive enforcement of financial reporting requirements (like mandatory digital payments for large transactions) affects compliance rates in developing countries?
2. What does the literature say about the relationship between enforcement intensity and voluntary compliance, particularly in contexts where informal economies are large?
3. Are there economic models that help determine optimal enforcement levels that maximize compliance without creating excessive economic friction or pushing activity further underground?
4. What factors do economists consider when analyzing the effectiveness of digitization policies for reducing informal economic activity?

I'm particularly interested in any research that examines this trade-off quantitatively, similar to concepts like the Laffer curve but applied to regulatory compliance rather than taxation.