globusjournal

Digital tax platforms have emerged as a transformative tool in modern tax administration, significantly influencing voluntary tax compliance among taxpayers. This study examines how the adoption of digital tax systems affects compliance behavior by improving accessibility, transparency, and efficiency in tax processes. The research focuses on key factors such as ease of use, system reliability, awareness, and institutional support in shaping taxpayers’ willingness to comply voluntarily. The study indicates that digital tax platforms significantly enhance voluntary compliance by simplifying filing procedures, reducing errors through automation, and providing real-time access to tax information. Increased transparency and reduced human interaction minimize opportunities for corruption and build trust in the tax system. The study also highlights that awareness and institutional support strengthen the effectiveness of digital platforms by enabling users to utilize these systems more efficiently. The research contributes to the existing literature by providing empirical evidence on the role of digitalization in promoting voluntary compliance. It offers practical implications for policymakers and tax authorities to improve digital infrastructure, enhance user education, and strengthen support systems. Digital tax platforms are found to be a crucial factor in fostering a more compliant, transparent, and efficient tax environment.

Keywords: Digital Tax Platforms, Voluntary Tax Compliance, E-Governance, Digitalization, Tax Administration, SMEs, Transparency, Structural Equation Modeling.