Abstract :

Digital tax compliance has become central to public finance as governments increasingly adopt digital technologies to modernize tax administration and governance. This study systematically reviews research on digital tax compliance published between 2021 and 2025, with a focus on the intersection of behavioral, technological, and institutional factors. Employing the PRISMA 2020 protocol and the TCCM framework, 143 Scopus-indexed articles were screened, resulting in 38 studies selected for in-depth analysis. The findings indicate that digitalization is fundamentally transforming tax compliance by shifting from deterrence-based enforcement models to trust-based, voluntary compliance, supported by behavioral insights, technological advancements, and institutional legitimacy. The review identifies three primary thematic clusters: behavioral factors (tax morale, trust, fairness), technological factors (digital platforms, artificial intelligence, blockchain), and institutional factors (governance quality, transparency, tax literacy). The synthesis highlights digitalization’s contribution to enhancing efficiency and reshaping taxpayer behavior by improving legitimacy and motivation. However, the existing research remains fragmented and lacks comprehensive frameworks, with a predominant focus on emerging economies and limited longitudinal or mixed-method studies. This review contributes to the field by conceptualizing digital tax compliance as a behavioral, technological, and institutional nexus, and by positioning digital governance as a catalyst for voluntary compliance. The study provides policy recommendations for developing inclusive, trust-based digital tax systems and outlines a research agenda for the evolving digital tax landscape.

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Keywords :

Behavioral Economics, Digital governance, Digital Tax Compliance, Institutional trust, Tax Morale

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References :

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