<![CDATA[This study aims to examine how the digital transformation of household consumption contributes to the formation of tax awareness and fiscal participation within the broader context of nation-building. The research is motivated by the increasing integration of digital payment systems, e-commerce platforms, and information systems into everyday household consumption, which fundamentally alters the visibility and traceability of economic activities. Employing a qualitative research approach based on a systematic literature study, this research synthesizes recent peer-reviewed studies, policy reports, and foundational theoretical works in the fields of digital economy, information systems, and public finance. The analysis is conducted through thematic content analysis to identify dominant patterns, conceptual relationships, and emerging insights related to digital consumption behavior, information system adaptation, and tax awareness. The results indicate that digitally mediated household consumption embeds fiscal information into routine economic activities, thereby fostering tax awareness as an experiential and cognitive outcome rather than solely a regulatory effect. Furthermore, adaptive and trustworthy information systems are found to mediate this process by enhancing transparency, reducing complexity, and strengthening voluntary fiscal participation. The key finding of this study is that digital transformation functions as an indirect yet powerful mechanism for reinforcing the social contract between households and the state, contributing to sustainable fiscal capacity and nation-building. This research provides a conceptual foundation for future empirical studies and offers strategic insights for policymakers in designing inclusive and citizen-centered digital fiscal governance.]]>
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