Title: The Challenges Faced by AI Applications in Monitoring Tax Payments as a Mediation Role of Trust in Technology
Authors: Nidal Zaqeeba,
Volume: 9
Issue: 10
Pages: 205-214
Publication Date: 2025/10/28
Abstract:
This study aims to examine the challenges faced by AI applications in monitoring tax payments, with a focus on the mediating role of trust in technology. where the number of acceptable responses from the study sample was 153 responses out of 160, which represents a percentage of 95.6%, consisting of tax auditors, collectors of taxes, AI specialists, and managers of tax staff in the Jordanian tax department survey, underwent analysis through SmartPLS version 4. The results reveal the primary barriers stemming from complex tax legislation across monitoring tax payments, the variability and frequent changes, Unbiased training data, and the interpretability and explainability. The study pointed to tax law discrepancies across different locations as the biggest challenge because these inconsistencies decrease AI model precision rates. future research into AI technologies needs to create methodologies which enable seamless access to high-quality data while ensuring adaptive mechanisms for regulatory changes and the generation of comprehensible results. To make AI tax payment monitoring applications more efficient and to build trust in technology.