Abstract
This study examines tax compliance behavior and its determinants in the context of the digital economy. The main objective is to analyze how digitalization influences taxpayer behavior and improves compliance rates. The research is based on a mixed-method approach combining statistical data analysis from 2021–2024 and qualitative institutional analysis. The findings show that digital tax systems significantly increase voluntary compliance, reduce tax evasion, and improve transparency. The novelty of the study lies in its integrated analysis of technological and behavioral factors influencing tax compliance. The results highlight the importance of trust, digital infrastructure, and policy design. The study suggests that further development of digital tax systems, along with improved taxpayer education and institutional transparency, is essential for enhancing compliance.