The Influence of Automation on Tax Compliance Behaviour
DOI:
https://doi.org/10.51137/wrp.ijarbm.564Keywords:
Artificial Intelligence (AI), Automation, Real-Time Reporting, Tax Administration, Tax Compliance BehaviourAbstract
The study examines the influence of automation on tax compliance behaviour, synthesising findings from 36 peer-reviewed articles published between 2015 and 2025. The study identifies both the enabling and constraining dimensions of digital tax reform. Evidence suggests that automation, through tools such as e-filing platforms, AI-driven risk profiling, and real-time reporting systems, has enhanced administrative efficiency and improved taxpayer compliance across diverse contexts. However, the study also highlights important contingencies, including digital literacy, institutional trust, and regulatory clarity, which mediate the effectiveness of these systems. Behavioural responses vary across taxpayer segments, with some embracing automation as a facilitator of compliance and others exhibiting resistance due to perceived opacity and technological anxiety. The findings underscore the importance of a governance framework that integrates transparency, accountability, and user support mechanisms into the design of automated tax systems. The study concludes that while automation holds significant potential for modernising tax administration, its success depends on aligning technological innovation with inclusive policy design and institutional capacity.
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