Digital Pathways to tax compliance: Evidence from the self-employed
RIVISTA DI STUDI SULLA SOSTENIBILITA, vol.2, no.1, pp.30-50, 2025 (Scopus)
- Publication Type: Article / Article
- Volume: 2 Issue: 1
- Publication Date: 2025
- Doi Number: 10.3280/riss2025oa21321
- Journal Name: RIVISTA DI STUDI SULLA SOSTENIBILITA
- Journal Indexes: Scopus
- Page Numbers: pp.30-50
- Azerbaijan State University of Economics (UNEC) Affiliated: Yes
Abstract
Abstract This study examines digital factors affecting voluntary tax compliance among self employed in Azerbaijan, an emerging economy undergoing rapid fiscal digitalization. Using Transaction Cost Theory, Technology Acceptance Model, and Behavioral Economics, an integrated model linking corporate digitalization, personalized notifications, and secure digital infrastructure is developed. Data from a 2024 survey of 410 taxpayers is analyzed via two-stage PLS-SEM. Results confirm all three factors significantly improve compliance, with personalized notifications having the strongest effect. The study highlights digital trust and suggests a compliance-by-design approach for fiscal sustainability. Keywords: Tax compliance, corporate digitalization, personalized notifications, secure digital infrastructure, PLS-SEM.