Digital Transformation of Tax Administration for Green Service Sector Transition: Institutional Framework Analysis

This study investigates how the digitalization of tax administration facilitates the transition toward a green service sector. It specifically examines the institutional frameworks necessary to integrate real-time data analytics and automated monitoring into environmental tax compliance. The research utilizes a qualitative institutional analysis combined with comparative case studies of digital tax systems in emerging economies. Semi-structured interviews with tax authorities and a review of legal frameworks were conducted to assess the "Digital Maturity Index" against "Green Compliance Rates." The results demonstrate that digital transformation significantly reduces the administrative burden of green taxes for service firms. Automated data sharing between energy providers and tax authorities eliminates reporting lags, leading to a 22% increase in compliance efficiency. However, institutional gaps in data privacy and inter-agency coordination remain primary bottlenecks. This paper contributes to the "New Public Management" theory by conceptualizing "Digital Green Governance" as a distinct institutional framework. It moves beyond traditional tax administration by linking fiscal digitalization directly to sectoral sustainability transitions.