In the information economy, continuous control of electronic invoice data and its connection with financial and monetary transactions is very important for rulers. The main beneficiaries of this digital ecosystem in the world of monetary and financial data exchange are the tax authorities who, by formulating correct and transformative goals and strategies, achieve the missions related to tax revenue collection and regulation. In this article, based on a systematic review of 75 countries and an overview of the various methods of receiving big data in digital taxation, electronic invoicing, and information systems, a comprehensive conceptual framework for improving the success in governance and management of digital tax data in receiving invoices is presented. Taxpayers' electronic files have been provided to tax departments. Based on the structure and position of the concepts of the fourth industrial revolution, the digital economy and the pyramid of knowledge, this research, by examining the financial and tax data compliance tools, identifies a conceptual framework for monitoring by policy makers when designing digital tax compliance solutions for tax authorities. It shows the issues of issuing, sending and validating electronic invoices with ten models and presents the best implementation model for the tax decision support system for designing knowledge-based governance in a tax base data system. This framework can also serve as a reference point for the successful development of strategies and actions to initiate a digital tax system.
