Estonia is running its country like a tech company

It's interesting but to me Estonia cant quite compete with its neighbors to the point of becoming wealthier than they are now.

There are no taxes to pay for the yearly profit, which makes it much easier for companies that do plan to reinvest the income over the years or just hold it.

Also, one should probably have employees or customers physically in Estonia, otherwise the company tax residency might change into other jurisdictions.. IANAL.

I'm curious if there are any other EU countries with a similar flexibility (corporate income tax not applied until the "payout event")?

I can only speak from the context of India where many things have indeed moved online, but are not exactly accessible. For one thing, they are essentially restricted to a small class of English speakers - which is expected since the English-speaking elite have a monopoly on education and thus technological literacy. This has meant that all the small shops which are now forced to file GST invoices (3 times a month ?) need to hire touts of some kind to get their work done. There are touts for everything, since very few people have computers or the necessary skills to use them - touts for filling in passport applications, for filling in DL forms etc.... and frankly it's all very frustrating, since you'll have to take a printout of the online application and visit some Indian Babu anyway.

Since "Indians" have been decided by the rulers to be essentially corrupt, it has also meant that there is no escape from the inflexibility of the straightjacket that is the Indian bureaucracy. Classic case of extremely poor people employed as manual labour being denied food rations because their fingerprints don't match that on record, or simply because the cellular data is patchy has quickly been covered by the UIDAI and their cronies in the government.

The language issue also shows up often because, after 70 years of so-called independence, the country has yet to create a unified transliteration scheme to go along with its "destroy all Indian languages" policy... and different transliterations of brahmi (for instance "sri" and "sree" are both the same श्री) often require absurd name-change announcements and numerous "letters" to random officers (and the usual palm greasing) in order to get access to services.

For much of India's "independence" a extractive state run for a handful of elites generally kept away from governance while its elites enjoyed vacations abroad and went to hospitals in Vienna (other than passing insane, unenforceable laws). I'm generally afraid what the deeply rooted colonial mindset will give rise to, now that it has also has access to technology. UIDAI and its sister schemes was and remains a rather scary venture with what appears to be a view of replicating China's draconian policies.

It was surprising how the country behind so much technology innovation was so bad at using it. It was noticeable both in the private and public sector.

It was something that I was later reminded of when reading guns, germs and steel. The author Jared Diamond remarked that the technological progress of any society is not primarily decided by your ability to innovate but by your ability to adopt and use the inventions of others. As he remarks, most innovation happens outside your own country, so it is the ability to learn from others which matters most.

A thing I think people should be aware of when obsessing about having the most cutting edge researchers rather than a technology literate population.