Digital Transformation of Fiscal Administration and its Impact on Tax Compliance in Emerging Economies

Digital transformation has become a defining force in modern fiscal governance, reshaping how governments collect, manage, and monitor taxes. This study explores how the adoption of digital technologies in fiscal administration affects tax compliance, administrative efficiency, and public trust in emerging economies. Using a comparative analysis of Uzbekistan, Kazakhstan, and Indonesia, this research investigates the extent to which digitalization of fiscal systems has contributed to greater transparency, improved compliance, and revenue mobilization. The methodology combines descriptive statistical analysis with policy review of fiscal reforms between 2018 and 2024. Results indicate that the introduction of electronic tax platforms such as E-Nalog, MyTax, E-Salyk, and DJP Online has significantly increased compliance rates (by 17–22%), reduced administrative costs by up to 40%, and strengthened the relationship between taxpayers and fiscal authorities. However, challenges remain in terms of cybersecurity, digital literacy, and institutional integration. The findings suggest that digital transformation, when paired with institutional reform and education initiatives, enhances fiscal stability and supports sustainable economic development.

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