Tax Digitalisation and Cybercrime: A Systematic Literature Review

This study conducts a systematic literature review (SLR) to examine the relationship between tax digitalisation and cybercrime.While digital technologies have transformed tax administration by improving compliance and efficiency, they have simultaneously introduced new vulnerabilities to cyber threats such as identity theft, phishing, ransomware, and data breaches.Using PRISMA guidelines, this review systematically analysed peer-reviewed articles and official reports published between 2013 and 2022, sourced from databases including Scopus and Web of Science.Out of 223 initial records, 11 studies met the inclusion criteria.The review reveals three dominant themes: (i) the nature and typology of cyber threats in digital tax systems, (ii) the regulatory and institutional responses across jurisdictions, and (iii) the role of technological solutions such as blockchain, artificial intelligence, and secure digital identity systems.The findings highlight that small businesses and individual taxpayers are particularly vulnerable due to limited cyber awareness and insufficient safeguards.Policymakers must balance technological adoption with robust cybersecurity frameworks to safeguard trust in tax systems.This study contributes by consolidating fragmented research and proposing a research agenda for emerging economies.Future work should expand to empirical cross-country analyses and evaluate the effectiveness of cybersecurity measures in sustaining digital tax compliance.