TRUST AND EASE OF USE FOR USER ACCEPTANCE OF CHATBOTS IN TAX SERVICES

This study seeks to investigate how trust and perceived ease of use influence behavioural intention to use tax authorities' AI-based chatbots within e-governmental portals. Governments are increasing their efforts to automate their processes to reduce the waiting time for people. This study uses the Technology Acceptance Model (TAM) as a base framework for studying user acceptance of tax authority chatbots. Data is collected by means of a survey. The findings of this study indicate that: If a tax service chatbot is easy to use, trust will be positively affected, and the existence of trust will lead to a positive intention toward using the chatbot for tax services. Trust also has a positive effect on ease of use.