Ấn phẩm:
The impact of AI on tax compliance behavior among small and medium-sized enterprises in Hanoi: a UTAUT-based approach
Nhan đề song song
Tác giả
Le Ha Trang PhD.
Người hướng dẫn
Tác giả khác
Năm xuất bản
2026
Nhà xuất bản
Học viện Tài chính
Tóm tắt
This study examines the impact of artificial intelligence (Al) applications on tax compliance behavior of small and medium-sized enterprises (SMEs) in Hanoi, using the UTAUT model to analyze the factors influencing the acceptance and use of Al in tax compliance tasks. With the rapid development of digital technology, Al application in tax management can reduce errors, optimize the process of tax declaration and payment, enhance transparency, and lower compliance costs. The factors in the UTAUT model, including Perceived Usefulness of Al, Perceived Ease of Use of Al, Habit Use of Al, Facilitating Conditions, and Al Use Behavior, all affect the Tax Compliance of SMEs. The results indicate that these factors have a positive and statistically significant impact on Al Use Behavior, which in turn contributes to enhancing tax compliance among enterprises. The model also confirms that Al Use Behavior acts as a mediating factor in the relationship between Perceived Usefulness and Facilitating Conditions with Tax Compliance. The findings provide empirical evidence on the application of Al in tax management and offer policy recommendations to help SMEs effectively implement Al, thereby improving tax compliance and contributing to the digital transformation of Vietnam's tax system.
Mục lục
Địa chỉ truy cập
Số trang
Ngôn ngữ
vie
Trích dẫn
ISBN
ISSN
Định danh khác
Tài liệu chủ
Tài liệu tham khảo
Chủ đề
artificial intelligence , tax compliance , technology adoption model
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