The Role of Digital Tax Technologies in Enhancing Client Experience and Relationship Quality

Author Name: Sumukh Hegde

Sumukhhegde287@gmail.com

Co-Author: Prof. Jayashree K

Jayashree-mba@dayanandasagar.edu

Abstract

Tax and accounting practice has historically been transaction-based, compliance-driven, and paper-intensive. Over the past decade, digital tax technologies - cloud-based tax preparation software, e-filing and e-billing platforms, client portals, robotic process automation (RPA), artificial intelligence (AI)-enabled analytics, optical character recognition (OCR) document capture, and blockchain-based verification systems - have reshaped how tax professionals interact with clients. This chapter examines the role of digital tax technologies in shaping two related but distinct outcomes: client experience (the client's cumulative perception of ease, efficiency, and value across touchpoints) and relationship quality (the depth of trust, satisfaction, and commitment that binds a client to a professional or firm). Drawing on the Technology Acceptance Model (TAM), the

Commitment–Trust theory of relationship marketing, and service-quality frameworks (SERVQUAL, Delone and McLean's IS Success Model), the chapter develops an integrative conceptual framework linking specific technology capabilities to experiential and relational outcomes through mediating mechanisms of efficiency, transparency, personalization, and communication quality. It then discusses boundary conditions - digital literacy gaps, data-privacy concerns, and the risk of relational de-humanization - that can weaken or reverse these effects. The chapter closes with practical implications for firm leaders and a research agenda for scholars in accounting information systems, tax administration, and relationship marketing.

Keywords: digital tax technology, client experience, relationship quality, tax automation, trust, client portals, technology acceptance, professional services marketing