Author(s)

Qian Zhang

Affiliation(s)

Hubei University of Technology, Wuhan 430070, Hubei, China.

Corresponding Author

Qian Zhang

ABSTRACT

In the context of the digital economy, tax services are shifting from a management-oriented approach to a service-oriented one, and the demand for personalized tax services from small and medium-sized enterprises (SMEs) is increasingly prominent. This paper takes SMEs in City A as the research object, constructs a structural equation model based on questionnaire survey data, and empirically analyzes the influence mechanisms of tax-handling channel preference, tax policy awareness and information acquisition, and tax service satisfaction on the demand for personalized tax services. The results show that tax-handling channel preference, tax service satisfaction, and tax policy awareness all have significant positive effects on the demand for personalized tax services among SMEs, with the effect of tax-handling channel preference being the most prominent. The research conclusions provide empirical evidence for optimizing the supply of tax services to SMEs and improving tax administration efficiency in the context of the digital economy.

KEYWORDS

Digital economy; Small and medium-sized enterprises; Personalized tax service; Structural equation model; Tax service demand

CITE THIS PAPER

Qian Zhang. The impact mechanism of SMES' personalized tax service demand under the background of digital economy. World Journal of Economics and Business Research. 2026, 4(1): 17-24. DOI: https://doi.org/10.61784/wjebr3084.

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