Designing a Digital Transformation System Model in the Taxation Organization

Abstract

Digital transformation, as one of the main components of technological advancement and improvement of organizational processes, plays a significant role in optimizing the performance of tax organizations. This study specifically addresses a quantitative analysis of the effects of digital transformation on improving tax performance in a tax organization. The study was conducted using a quantitative method through surveys and statistical analysis. Data were collected via questionnaires from employees and taxpayers. The proposed model includes key independent variables such as fairness in digital service delivery, service transparency, technological system reform, digital governance and management, and digital ecosystem management. Additionally, the outcomes and consequences of digital transformation were identified as dependent variables, and the principles of digital transformation and transformative technologies were identified as moderating variables. The results indicate that implementing digital transformation in the tax organization leads to increased transparency, reduced tax violations, improved efficiency, and increased taxpayer satisfaction. This model can assist policymakers and managers in formulating and implementing digital transformation strategies in tax organizations.