DIGITIZATION OF TAX COLLECTION: BIBLIOMETRIC ANALYSIS AND INTERNATIONAL PERSPECTIVES

The digitalization of tax collection is a key phenomenon within contemporary tax reforms driven by the digital economy and the technological transformation of the public sector. This process represents a structural change in the way States manage taxation, by incorporating disruptive technologies that allow greater traceability, control and transparency in economic operations. This study aims to analyze the evolution, trends, and international perspectives of tax digitalization through a bibliometric and analytical review based on academic sources indexed in Scopus during the period 2015–2025. The results obtained show a growing interest of the scientific community and international organizations in understanding the impact of emerging technologies – such as artificial intelligence, big data, blockchain, electronic invoicing and integrated tax management systems (e-tax) – on tax compliance, collection efficiency and public governance. Such innovations not only optimize administrative procedures but also allow tax authorities to anticipate taxpayers' behavior through predictive models based on big data and machine learning. In conclusion, tax digitalization not only modernizes tax systems, but also redefines the relationship between the State, companies and taxpayers in an increasingly interconnected global environment. This transformation configures a new paradigm of intelligent tax administration, in which technology becomes an essential instrument to promote financial sustainability, tax justice and economic competitiveness within the framework of the fourth industrial revolution.