This research paper explores the fundamental shift from traditional tax administration to automated, digital-first systems. In the era of e-governance, digital taxation serves as a tool for economic transparency and efficiency. The study examines the impact of disruptive technologies, such as AI, Blockchain, and Big Data, on revenue collection and the prevention of tax evasion. Through a secondary qualitative research methodology, this paper analyzes international models, such as the OECD’s Pillars One and Two, and India’s GST network. Key findings suggest that while digitalization increases the tax-to-GDP ratio and reduces corruption, it introduces challenges related to data privacy and digital literacy. The research concludes that a robust e-governance framework is incomplete without an integrated digital tax system that ensures "Taxation at Source" through real-time data analytics.
Chopade et al. (Mon,) studied this question.