Development Level Evaluation of Tax Governance Digitalization Using Quadripartitioned Single-Valued Neutrosophic Sets

Abstract

 A key component of improving the accountability, efficiency, and openness of public

financial institutions is the digital transformation of tax governance. Assessing the degree of 
development of digital tax governance has become crucial for institutions and policymakers due 
to the increasing needs for safe data management, sophisticated audit systems, and real-time 
compliance on a worldwide scale. Using a neutrosophic set evaluation methodology, this study 
suggests a thorough framework for determining the level of digitalization maturity in tax 
governance. Six digital governance options are evaluated using eight fundamental criteria, which 
range from regulatory preparedness to automation, cybersecurity, and AI integration. The study 
finds important development trends, digitalization gaps, and performance standards among 
governance models by combining expert opinion with methodical comparative methodologies. 
This study uses the neutrosophic set to solve uncertainty problems. We use Quadripartitioned 
Single-Valued Neutrosophic Sets framework to rank the alternatives. 

DOI: 10.5281/zenodo.15870516