Digital Transformation of Central Tax Administration and Compliance Dynamics: A Systematic Literature Review and Conceptual Framework for Post-Pandemic Fiscal Governance

Abstract

The transformation of central tax administration has accelerated significantly following the global expansion of the digital economy and the COVID-19 pandemic. Governments are increasingly adopting digital tools such as e-invoicing, artificial intelligence–based audits, and integrated tax platforms to improve compliance and administrative efficiency. This study aims to systematically review recent international literature (2020–2025) on central tax digitalization and taxpayer compliance. Using a Systematic Literature Review (SLR) guided by the PRISMA framework, this paper synthesizes key findings from high-impact journals and policy reports. The novelty of this study lies in the development of a Digital Compliance Alignment Framework (DCAF), which integrates technological capacity, behavioral compliance, and institutional governance. The findings indicate that digital tax systems improve compliance not only through enforcement mechanisms but also by enhancing trust, transparency, and administrative simplicity. This study contributes to international tax literature by offering a conceptual model that can guide future empirical research and policy design, particularly in developing economies.