Digital Tax Systems as Socio-Technical Financial Information Infrastructures: A Global Bibliometric Analysis (2010–2025)
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Abstract
The digitalization of taxation has transformed digital tax systems into critical socio-technical financial information infrastructures that integrate information systems, fiscal governance, and regulatory frameworks. While artificial intelligence (AI), big data analytics, and real-time reporting technologies are increasingly embedded in tax administration, existing academic research remains fragmented across technological, legal, and economic perspectives. This study addresses this gap by providing a comprehensive bibliometric analysis of global research on digital tax systems published between 2010 and 2025.
Using Scopus-indexed publications and applying a PRISMA-guided screening process combined with VOSviewer-based bibliometric techniques, this study examines publication and citation trends, leading countries and institutions, collaboration patterns, and dominant thematic clusters. The findings reveal a substantial increase in research activity after 2019, reflecting the intensified adoption of AI-supported compliance mechanisms, real-time data integration, and digital tax governance reforms. Keyword co-occurrence analysis identifies five core thematic pillars: regulatory and governance frameworks, digital infrastructure and system implementation, economic and public governance impacts, digital finance and structural transformation, and analytical and methodological perspectives.
The results demonstrate a clear shift from traditional administrative tax studies toward integrated, data-driven digital tax systems that function as strategic fiscal information infrastructures. However, the limited presence of evaluation-oriented research highlights a persistent gap between rapid technological implementation and empirical assessment of system performance, governance quality, and fiscal outcomes. This study contributes to the information systems and finance literature by conceptualizing digital tax systems within a socio-technical and governance framework and by offering a structured research map to inform future academic inquiry and policy development. The findings provide relevant insights for researchers and policymakers seeking to design transparent, accountable, and sustainable digital tax systems in the digital economy.
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