E-Taxation and Fiscal Governance: A Narrative Review of Compliance, Efficiency, and Equity
DOI:
https://doi.org/10.61978/summa.v3i2.970Keywords:
Digital Taxation, E-Tax Compliance, Tax Policy Innovation, Electronic Invoicing, Blockchain In Taxation, Sustainable Fiscal Governance, Global Tax ReformAbstract
The digitalization of tax systems has emerged as a transformative trend in global fiscal governance, with electronic taxation reshaping compliance, efficiency, and policy design. This narrative review aims to synthesize evidence on how e-taxation influences taxpayer behavior, enhances administrative operations, and contributes to fiscal equity. Literature was collected through Scopus, Web of Science, and Google Scholar using keywords such as digital taxation, e-tax compliance, tax policy innovation, and electronic invoicing. Inclusion criteria focused on peer-reviewed studies between 2010 and 2025, encompassing diverse methodologies including empirical studies, case analyses, and policy reviews. Findings show that digitalization improves taxpayer compliance by reducing administrative burdens, increasing transparency, and curbing tax evasion. Beyond compliance, it also helps integrate SMEs into the formal economy and strengthens the achievement of sustainable development goals. The discussion highlights infrastructure, human resources, and adaptive regulations as key drivers for successful digital taxation. Future research should prioritize longitudinal assessments, distributive equity analyses, and the governance of emerging technologies. Overall, e-taxation represents both a technological and governance innovation with the potential to build more inclusive and resilient fiscal systems worldwide.
References
AbuAkel, S. and Ibrahim, M. (2023). The effect of relative advantage, top management support and it infrastructure on e-filing adoption. Journal of Risk and Financial Management, 16(6), 295. https://doi.org/10.3390/jrfm16060295 DOI: https://doi.org/10.3390/jrfm16060295
Andrade, N., Lima, F., Soliani, R., Oliveira, P., Oliveira, D., Siqueira, R., … & Macedo, J. (2023). Urban mobility: a review of challenges and innovations for sustainable transportation in brazil. Revista De Gestão Social E Ambiental, 17(3), e03303. https://doi.org/10.24857/rgsa.v17n3-009 DOI: https://doi.org/10.24857/rgsa.v17n3-009
Belahouaoui, R. and Attak, E. (2024). Digital taxation, artificial intelligence and tax administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023). Accounting Research Journal, 37(2), 172-191. https://doi.org/10.1108/arj-12-2023-0372 DOI: https://doi.org/10.1108/ARJ-12-2023-0372
Berberov, A. and Milogolov, N. (2020). Adjusting tax policy to the challenges of digitalization, inequality and technological unemployment. Journal of Siberian Federal University Humanities & Social Sciences, 1710. https://doi.org/10.17516/1997-1370-0677 DOI: https://doi.org/10.17516/1997-1370-0677
Blix, M. and Bustos, E. (2021). Money for nothin’: digitalization and fluid tax bases., 185-209. https://doi.org/10.1007/978-3-030-63672-2_8 DOI: https://doi.org/10.1007/978-3-030-63672-2_8
Borselli, F. and Petroni, C. (2021). Towards an automated vat system in italy: obligations and opportunities for taxable persons. Intl. VAT Monitor, 32(6). https://doi.org/10.59403/1tjraj DOI: https://doi.org/10.59403/1tjraj
Bovsh, L., Охріменко, А., Boiko, M., & Gupta, S. (2021). Tourist tax administration in the fiscal target system for hospitality businesses. Public and Municipal Finance, 10(1), 1-11. https://doi.org/10.21511/pmf.10(1).2021.01 DOI: https://doi.org/10.21511/pmf.10(1).2021.01
Castro, A. (2020). Administrative capability analysis of oecd proposals from the perspective of developing countries. Intertax, 48(Issue 2), 218-232. https://doi.org/10.54648/taxi2020018 DOI: https://doi.org/10.54648/TAXI2020018
Čerka, P., Grigienė, J., & Venslovaitytė, K. (2024). Tax challenges arising from digitalization: evaluating the taxation models proposed by the european commission and the oecd. Review of European and Comparative Law, 58(3). https://doi.org/10.31743/recl.17376 DOI: https://doi.org/10.31743/recl.17376
Chaudhary, S. and Suri, P. (2021). Ranking the factors influencing e-trading usage in agricultural marketing. Global Journal of Flexible Systems Management, 22(3), 233-249. https://doi.org/10.1007/s40171-021-00276-8 DOI: https://doi.org/10.1007/s40171-021-00276-8
Current issues and empirical studies in public finance. (2022). https://doi.org/10.3726/b19913 DOI: https://doi.org/10.3726/b19913
Djinarto, B., Suhartono, S., Hadi, S., Setyadji, S., & Nickalus, J. (2024). Reforming tax law enforcement: the role of core tax administration system digitalization and the ultimum remedium principle. Journal of Law and Legal Reform, 5(4). https://doi.org/10.15294/jllr.v5i4.4297 DOI: https://doi.org/10.15294/jllr.v5i4.4297
Elbra, A., Mikler, J., & Murphy‐Gregory, H. (2022). The big four and corporate tax governance: from global dis‐harmony to national regulatory incrementalism. Global Policy, 14(1), 72-83. https://doi.org/10.1111/1758-5899.13150 DOI: https://doi.org/10.1111/1758-5899.13150
Hamid, N., Saruji, S., Shamsuddin, R., & Othman, R. (2023). Determining the factors of tax agents’ readiness towards the digitalisation of tax administration. Review of Economics and Finance, 21, 32-42. https://doi.org/10.55365/1923.x2023.21.4 DOI: https://doi.org/10.55365/1923.x2023.21.4
Hamudi, S. (2022). Challenges facing the property tax collection system: a case study of the city of harare municipality. African Multidisciplinary Tax Journal, 2(1), 288-306. https://doi.org/10.47348/amtj/v2/i1a15 DOI: https://doi.org/10.47348/AMTJ/V2/i1a15
Ivanchenkova, L., Maslov, A., Pikhotska, O., Partyn, H., Blishchuk, K., & Pikhotska, M. (2022). The role of digital technologies in the organization of control over tax liability settlements of budgetary institutions. Business Management and Economics Engineering, 20(02), 389-403. https://doi.org/10.3846/bmee.2022.17419 DOI: https://doi.org/10.3846/bmee.2022.17419
Jerry, M. and Boughaleb, A. (2025). Pratiques technico-politiques de financement de la couverture sanitaire au maroc : analyse comparative. Santé Publique, 37(2), 245-262. https://doi.org/10.3917/spub.252.0245 DOI: https://doi.org/10.3917/spub.252.0245
Karagiorgos, A., Drogalas, G., Lazos, G., & Fotiadou, I. (2019). Tax policy, tax disharmony and tax competition: the situation of greek economy. Journal of Governance and Regulation, 8(2), 8-16. https://doi.org/10.22495/jgr_v8_i2_p1 DOI: https://doi.org/10.22495/jgr_v8_i2_p1
Konstantinou, K. and Konstantinou, M. (2023). Modernization and digitalization of the eu withholding tax procedure: opportunities offered by the faster initiative. Ec Tax Review, 32(Issue 6), 274-278. https://doi.org/10.54648/ecta2023034 DOI: https://doi.org/10.54648/ECTA2023034
Konstantinou, M. and Konstantinou, K. (2024). Balancing digitalization and proportionality: the progress of the faster initiative*. Ec Tax Review, 33(Issue 5), 208-214. https://doi.org/10.54648/ecta2024023 DOI: https://doi.org/10.54648/ECTA2024023
Koniagina, M. (2020). Forecast of budget revenues from taxes in the context of economy digitalization. Iop Conference Series Materials Science and Engineering, 940(1), 012040. https://doi.org/10.1088/1757-899x/940/1/012040 DOI: https://doi.org/10.1088/1757-899X/940/1/012040
Kumar, J., Rani, G., Rani, M., & Rani, V. (2025). What factors influence the individual’s behavior in engaging in income tax evasion? an investigation using sem and fsqca. Asian Review of Accounting. https://doi.org/10.1108/ara-06-2024-0184 DOI: https://doi.org/10.1108/ARA-06-2024-0184
Lasiński-Sulecki, K. (2023). Digitalization of vat reporting in poland. Intl. VAT Monitor, 34(6). https://doi.org/10.59403/3a2rt1f DOI: https://doi.org/10.59403/3a2rt1f
Malamis, S. (2020). The future of oecd tax arbitration: the relevance of investment treaty and wto dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system. Intertax, 48(Issue 11), 966-982. https://doi.org/10.54648/taxi2020099 DOI: https://doi.org/10.54648/TAXI2020099
Marron, F., Mamani, J., Gil, C., & Rosario, A. (2025). Analysis of taxation principles: a systematic review. Multidisciplinary Reviews, 8(10), 2025320. https://doi.org/10.31893/multirev.2025320 DOI: https://doi.org/10.31893/multirev.2025320
Ofoeda, J., Boateng, R., & Effah, J. (2023). An institutional perspective on application programming interface development and integration. Information Technology and People, 38(2), 984-1016. https://doi.org/10.1108/itp-11-2022-0826 DOI: https://doi.org/10.1108/ITP-11-2022-0826
Piscitelli, T. (2019). Oecd international vat/gst guidelines: is brazil ready?. Intl. VAT Monitor, 30(4). https://doi.org/10.59403/1ksatw0 DOI: https://doi.org/10.59403/1ksatw0
Plekhanova, V. and Noonan, C. (2023). Strategic narratives in international tax policy making: beps action 1 and the stability argument. Canadian Tax Journal/Revue Fiscale Canadienne, 71(2), 355-386. https://doi.org/10.32721/ctj.2023.71.2.plekhanova DOI: https://doi.org/10.32721/ctj.2023.71.2.plekhanova
Ponomareva, K. (2022). Tax challenges arising from the digitalisation of the economy: the development of the oecd project and possible implementation in russia. Brics Law Journal, 9(4), 41-63. https://doi.org/10.21684/2412-2343-2022-9-4-41-63 DOI: https://doi.org/10.21684/2412-2343-2022-9-4-41-63
Pudeyan, L., Zaporozceva, E., Medvedskaya, T., & Yureva, O. (2020). Changes in the tax accounting policy of industrial enterprises in the context of digitalization. E3s Web of Conferences, 217, 06013. https://doi.org/10.1051/e3sconf/202021706013 DOI: https://doi.org/10.1051/e3sconf/202021706013
Pulatov, A. (2024). Taxation in the digital economy in uzbekistan., 227-253. https://doi.org/10.1007/978-3-031-55341-7_9 DOI: https://doi.org/10.1007/978-3-031-55341-7_9
Remlein, M., Jastrzębowski, A., & Obrzeżgiewicz, D. (2022). The impact of legislation on the development of accounting digitisation in poland. Zeszyty Teoretyczne Rachunkowości, 46(4), 115-127. https://doi.org/10.5604/01.3001.0016.1305 DOI: https://doi.org/10.5604/01.3001.0016.1305
Rufasto, A., Lucumí, N., & Rodríguez, V. (2024). Sire: catalyst for improvements in accounting and tax processes. Journal of Ecohumanism, 3(7), 928-937. https://doi.org/10.62754/joe.v3i7.4259 DOI: https://doi.org/10.62754/joe.v3i7.4259
Tsindeliani, I., Kot, S., Vasilyeva, E., & Narinyan, L. (2019). Tax system of the russian federation: current state and steps towards financial sustainability. Sustainability, 11(24), 6994. https://doi.org/10.3390/su11246994 DOI: https://doi.org/10.3390/su11246994
Tynaliev, K., Dzhumabekov, N., Adamkulova, C., Esenalieva, B., & Makeeva, S. (2024). Modern vectors of development of the country’s tax system: international experience. Scientific Bulletin of Mukachevo State University Series “Economics”, 11(2), 90-101. https://doi.org/10.52566/msu-econ2.2024.90 DOI: https://doi.org/10.52566/msu-econ2.2024.90
Zakaria, M., Ahmad, W., Hussin, N., Hassan, R., Marzuki, M., Syukur, M., … & Sari, E. (2024). Adoption of tax digitalisation among malaysian tax practitioners. Telkomnika (Telecommunication Computing Electronics and Control), 22(3), 567. https://doi.org/10.12928/telkomnika.v22i3.25959 DOI: https://doi.org/10.12928/telkomnika.v22i3.25959
Земцов, С., Tsareva, Y., Баринова, В., Belitski, M., & Krasnoselskikh, A. (2022). Small business in russia: institutions, market potential, taxes and digitalization. Post-Communist Economies, 34(8), 1029-1053. https://doi.org/10.1080/14631377.2022.2108244 DOI: https://doi.org/10.1080/14631377.2022.2108244
