Digital Tax Transformation and Fiscal Sustainability: A Systematic Literature Review and Integrated Framework of Organizational and Institutional Dynamics

This study examines how digital tax transformation contributes to fiscal sustainability through the interaction of technological, organizational, and institutional factors. Using a systematic literature review (SLR), the study synthesizes evidence on digital tax administration to identify key drivers of transformation. The findings indicate that digital technologies improve tax compliance, administrative efficiency, and transparency. However, technological adoption alone is insufficient to ensure sustainable outcomes. Organizational capabilities play a critical role in translating digital investments into performance, while institutional environments shape the effectiveness of reform implementation. In addition, temporal dynamics highlight that early policy and institutional decisions influence long-term transformation outcomes. These findings suggest that successful digital tax reform requires not only technological investment but also strong organizational capacity and supportive institutional frameworks. Policymakers should prioritize integrated reform strategies, strengthen human capital, and ensure regulatory alignment to achieve sustainable fiscal outcomes. This study contributes by providing an integrated framework that explains how digital transformation supports sustainable revenue mobilization and offers practical guidance for digital government reform.