Digital Transformation and Tax Compliance: A Comparative Empirical Analysis of Taxpayer Behavior

Abstract

Digital transformation has fundamentally reshaped tax administration systems worldwide, influencing taxpayer behavior and compliance. This study reviews existing literature to examine how technological, behavioral, and institutional factors affect the adoption of digital tax systems. Drawing on the Technology Acceptance Model (TAM) and the economic psychology of taxation, the study identifies perceived usefulness, perceived ease of use, trust, and digital literacy as key determinants of taxpayer compliance. Comparative evidence from developed and developing countries highlights disparities in adoption and effectiveness. The paper proposes a conceptual framework integrating these variables to explain taxpayer behavior in digital environments.