Copyright © 2025 Authors retain the copyright of this article. This article is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

@article{187985,
        author = {Prof. Somesh Kumar Shukla and Abhishek Dwivedi},
        title = {Digital Transformation and Taxpayer Behavior: Revisiting the Technology Acceptance Model (TAM) under India’s Goods and Services Tax (GST) Framework},
        journal = {International Journal of Innovative Research in Technology},
        year = {2025},
        volume = {12},
        number = {7},
        pages = {303-311},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=187985},
        abstract = {The digital transformation of tax administration has reshaped public finance systems worldwide, enhancing transparency, efficiency, and compliance. India’s Goods and Services Tax Network (GSTN) stands as a landmark initiative integrating automation, analytics, and artificial intelligence into indirect taxation. This bibliographic review synthesizes scholarly studies between 2018 and 2025 to analyze how digitalization affects taxpayer behavior and compliance under India’s GST regime through the lens of the Technology Acceptance Model (TAM). The review highlights three behavioral determinants perceived usefulness (PU), perceived ease of use (PEOU), and trust that influence the adoption of digital tax systems. Findings suggest that beyond technological efficiency, voluntary compliance depends significantly on taxpayer trust, digital literacy, and system transparency. The paper develops an Extended TAM for Digital Tax Compliance and an applied Research Model for GST Digitalization Impact, contributing to theoretical enrichment and policy design for future e-governance initiatives.},
        keywords = {Digital taxation, Goods and Services Tax (GST), Technology Acceptance Model (TAM), tax compliance, e-governance, trust, digital transformation.},
        month = {November},
        }