<![CDATA[The dynamics of fiscal digitization through an integrative analysis of the impact of information technology and social media on the transformation of taxpayer compliance behavior. The digitization of tax administration is driving changes in how taxpayers obtain information, understand their obligations, file returns, make payments, and build relationships with tax authorities. This study employs an integrative qualitative approach through literature synthesis, policy document analysis, and a field study design based on in-depth interviews. The theoretical framework combines the Technology Acceptance Model, the Unified Theory of Acceptance The dynamics of fiscal digitization through an integrative analysis of the impact of information technology and social media on the transformation of taxpayer compliance behavior. The digitization of tax administration is driving changes in how taxpayers obtain information, understand their obligations, file returns, make payments, and build relationships with tax authorities. This study employs an integrative qualitative approach through literature synthesis, policy document analysis, and a field study design based on in-depth interviews. The theoretical framework combines the Technology Acceptance Model, the Unified Theory of Acceptance and Use of Technology, the Theory of Planned Behavior, the Slippery Slope Framework, social media communication theory, and the concept of voluntary tax compliance. The results that tax information technology plays a role in reducing compliance costs and improving administrative regularity, while social media plays a role in education, reminders, clarification, and the formation of social norms of compliance. The transformation of compliance behavior is strongest when digital services are easy to use, official information channels are consistent, tax messages are relevant to taxpayers’ needs, and tax authorities are able to maintain public trust.ducation, reminders, clarification, and the formation of social norms of compliance. The transformation of compliance behavior is strongest when digital services are easy to use, official information channels are consistent, tax messages are relevant to taxpayers’ needs, and tax authorities are able to maintain public trust.]]>
