Digital tax administration and corporate tax compliance: Evidence from the Post-E-Filing Era

Abstract

This study aims to explore how digital tax administration influences corporate tax compliance in the post e-filing era by focusing on organizational processes, perceptions of transparency, and risk management strategies. Using a qualitative multiple case study approach, data were collected through in-depth semi-structured interviews with corporate tax managers, finance officers, tax consultants, and tax officials in an emerging economy. The data were analyzed using thematic analysis to identify recurring patterns and underlying mechanisms shaping compliance behavior. The findings reveal that digital tax administration fundamentally reconfigures corporate compliance processes by embedding tax obligations into digitally structured workflows. Digital systems enhance transparency and traceability, leading to increased procedural compliance and heightened awareness of audit risks. However, they also generate psychological pressure and operational challenges, including system instability, data integration issues, and capability gaps. Furthermore, digitalization encourages firms to adopt proactive risk management strategies, transforming tax compliance from a reactive obligation into a strategic organizational function. This study contributes to the digital taxation literature by providing in-depth qualitative evidence on the socio-organizational implications of tax digitalization. The findings offer practical insights for policymakers and corporate leaders to design more effective, trustworthy, and sustainable digital tax systems that support long-term compliance.