Macroeconomics

Marketing

Context (archaeology)

World Wide Web

Linguistics

Philosophy

Service (business)

Biology

Government (linguistics)

Digital government

Tax administration

Economics

Computer science

Tax reform

Conceptual framework

Digital reference

Business

Paleontology

Process management

Public economics

Sociology

Knowledge management

Taxpayer

Digital transformation

Social science

Government Information Quarterly

Tax administrations worldwide have become highly digitised with a diverse and sophisticated array of e-services to enhance the taxpayer experience. Nevertheless, given the high rates of failure of e-government services, it is critical to understand the factors that are essential to the success of a digital tax system. Drawing on a systematic review of ninety-six publications across the digital taxation, taxation, and information systems (IS) literature, a comprehensive conceptual framework is developed to improve our success of digital services in tax administration. The conceptual framework identifies fifteen themes for consideration by policymakers when designing digital services in tax administrations clustered around four categories – Context, Stakeholders, Technology and Demonstrated Results. The framework should also serve as a reference point in successfully developing strategies and measures to embed digital services in tax administrations. Future research directions are also proposed based on the conceptual framework that will help advance our understanding of digital services in tax administration beyond technology acceptance models.

A conceptual framework for digital tax administration - A systematic review