<![CDATA[Purpose: This conceptual review examines how procedural fairness and assisted digital services may influence voluntary tax compliance. Method: A purposive synthesis connects the slippery-slope framework, technology acceptance, and tax-administration digital transformation. It reports no taxpayer sample, experiment, or compliance estimate. Argument: Digital access can reduce some administrative burdens while creating others when identity, information, or correction processes fail. Assistance may support voluntary cooperation when it improves understanding and preserves the taxpayer's ability to question an outcome. The framework distinguishes task completion, perceived treatment, trust, and compliance behaviour. Contribution: It specifies mechanisms and candidate measures for evaluating service design without equating portal usage with substantive compliance. Implications: Administrations should examine unresolved journeys, understandable explanations, and accessible correction alongside processing speed. The paper is a conceptual service-design analysis, not an interpretation of current tax obligations or evidence that a particular digital platform has succeeded.]]>
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