Integration of digital technologies in tax systems: a review of strategies to improve tax revenue collection

Cardenas-Lopez J.J. · Revista Cientifica de Sistemas e Informatica (2026) · DOI: 10.51252/rcsi.v6i1.691

Resumen

This study presents an exploratory systematic review on the application of digital technologies in municipal tax systems, with a focus on strategies aimed at improving property tax collection and other local revenues. Based on the analysis of 28 peer-reviewed articles indexed in Scopus between 2020 and 2025, significant progress was identified in the automation of tax functions, the implementation of digital platforms for fiscal management, and the use of analytical tools to support decision-making. The evidence suggests that technologies such as Geographic Information Systems (GIS), smart tax portals, blockchain, and interoperable systems have enhanced collection efficiency and reduced tax evasion. In addition, intangible benefits such as improved institutional transparency and citizen perception of tax administration were also noted. However, the review highlights persistent technical, regulatory, and organizational challenges that condition the success of digital transformation. It is concluded that the integration of digital technologies into local fiscal systems requires a strategic and adaptive approach, grounded in institutional capacity, clear legal frameworks, and active citizen engagement. © Los autores.

Instituciones: Universidad César Vallejo