Tax digitalization is the process of transforming tax administration systems from manual methods into technology-based digital systems to improve efficiency, transparency, accuracy, and taxpayer compliance. Manual tax systems have several limitations, including lengthy administrative processes, a higher risk of calculation errors, and limited access to tax services. Through digitalization, various services such as tax reporting and payment can be conducted online more quickly and efficiently. This transformation also provides benefits such as saving time and costs, reducing paper usage, and improving data security and integration. However, the implementation of digital systems also faces challenges, including limited digital literacy, cybersecurity risks, internet accessibility issues, and the need for continuous system updates. Therefore, tax digitalization is an important step toward creating a modern, transparent, and efficient tax system that supports better tax governance in the future.
Tabsa et al. (Mon,) studied this question.