Recent waves of modernization and digitization of Federal Board of Revenue and Tax evading as well as avoiding culture in Pakistan are in conflict. At one hand, tax payers avoid to be fair in tax settlements, on the other hand, FBR is striving to develop more transparent tax system in Pakistan. In this research, we have explored the strategic and experts’ opinion for later i.e. with respect to digitization of taxation system in Pakistan. For which, Panel discussions of industry experts, senior economist and strategic persons have been utilized. This study may assist tax bodies to understand the causes of avoiding income tax e-filing and evasion, in such a way, new policies which needs to be implemented in order to minimize the size of undocumented economy through removing possible causes or reasons of avoiding income e-filing. As Tax collection authorities are trying their max to increase the public revenue collection, hence the need of documentation of economy is inevitable.