Institutional Trust and Behavioral Norms in Digital Tax Administration: An Integrative Synthesis
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Abstract
Contemporary state economic policies frequently implement digital tax infrastructure under the deterministic assumption that technological surveillance directly guarantees fiscal adherence, creating an institutional blind spot regarding taxpayer behavioral resistance. This study conducted a configurational literature review utilizing qualitative political economy frameworks to evaluate the structural interconnections among regulatory technology, authority power, and localized compliance norms across thirteen macroeconomic jurisdictions. The synthesized analysis demonstrates that digital tax enforcement functions strictly as an administrative capability multiplier rather than an autonomous regulatory solution. While electronic registries and automated auditing decrease transactional friction, coercive digital mandates actively trigger compensatory evasion strategies in environments lacking procedural fairness. Institutional trust and perceived state legitimacy constantly act as mandatory structural mediators that effectively translate digital monitoring capabilities into sustainable voluntary adherence. Diverging from classical deterrence models, this framework confirms that digital fiscal modernizations inherently require synchronized state investments in governance transparency to achieve structural macroeconomic stability globally.
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