A Critical Review of Theoretical Frameworks and Methodological Challenges in Digital Taxation: Bridging the Gap Between Theory and Practice

Abstract

The digital taxation landscape has evolved rapidly, yet inconsistencies in the theoretical frameworks and methodologies used to understand and implement digital tax systems remain unresolved. This study conducts a Critical Review of selected high-impact Scopus Q1 publications, comprising [insert number] reviewed studies that met predefined selection criteria, including relevance to digital taxation, theoretical contribution, methodological clarity, and publication quality.. Unlike Systematic Reviews, which focus on evidence-based synthesis, the Critical Review approach offers a conceptual critique, identifying key theoretical gaps and methodological challenges in the field of digital taxation. The analytical procedure involved screening the selected studies, categorizing their theoretical perspectives and methodological approaches, comparing their conceptual strengths and limitations, and synthesizing recurring gaps to develop an integrative frameworkThe findings highlight the need for a hybrid model that integrates traditional tax principles with modern digital tax technologies to address the complexities of global digital transactions. This review contributes to the literature by proposing a novel conceptual framework that combines digital tax principles with emerging technologies like blockchain, offering new perspectives for future research. The implications of this study are significant both academically and practically, suggesting that policymakers and practitioners adopt more flexible and adaptive digital tax strategies. Future studies should focus on empirical testing of the proposed models and explore additional variables that can influence the effectiveness of digital tax systems across different contexts.