Strengthening Policy Frameworks to Support Taxpayer Adaptation in Tanzania's Digital Tax Transition: A Qualitative Review of Strategies and Institutional Gaps

ABSTRACT:The rapid digital transformation of tax systems globally has created new challenges and opportunities for revenue authorities, particularly in low- and middle-income countries such as Tanzania. As the Tanzania Revenue Authority (TRA) expands digital tax platforms for registration, filing, and payment, many taxpayers especially in rural and informal sectors continue to face barriers related to digital literacy, system accessibility, and institutional responsiveness. This qualitative study employs a desk review approach to evaluate existing policies and propose a comprehensive framework to support taxpayers in adapting to the digital tax landscape. The findings reveal that the success of digital taxation hinges not only on technological efficiency but also on the presence of inclusive support structures. Three interconnected frameworks are proposed ; (1) Knowledge Dissemination to improve digital literacy and awareness; (2) Service Desk and Technical Inquiry to enhance responsiveness and institutional accessibility; and (3) Integrated Taxpayer Engagement to build long-term trust and compliance through ongoing communication and community-based support. These frameworks are moderated by institutional and technological enablers that determine their effectiveness. Drawing on theoretical foundations including the Technology Acceptance Model (TAM), institutional theory, and behavioural compliance theory, the study concludes that inclusive policy design, coupled with investments in infrastructure and human-centred service delivery, are essential for equitable and sustainable digital tax adoption in Tanzania