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AI-Driven Financial Advisory and Behavioral Tax Planning: A Conceptual Framework for Intelligent FinTech Ecosystems (The International tax journal)

Research paperThe International tax journalSeptember 202617 pages26 min readJain Chanchala, Shail Shri Sharma, Mishra Preeti, Rohit Rohit et al.Original source
Key number
2 factors
Major TAM factors determining user acceptance of AI financial platforms p.8
Key number
10 propositions
Research propositions formulated in the conceptual framework p.14

Summary

  • The research paper was submitted on 27 April 2026 and accepted on 09 June 2026 for publication in volume 53 issue 3.p.1
  • The study's secondary literature collection focused primarily on peer-reviewed articles published between 2020 and 2025.p.7
  • Under the Technology Acceptance Model framework, 2 major factors evaluate system adoption: perceived usefulness and perceived ease of use.p.8
  • The study develops 10 research propositions linking AI capabilities to portfolio optimization and behavioral tax compliance.p.14
  • The article is documented across pages 1747 to 1763 of the journal's secondary record.p.1

Key insights

  1. AI-powered robo-advisors utilize predictive analytics and machine learning to automate portfolio management and personalized financial recommendations.p.3
  2. Behavioral finance theory highlights how cognitive biases like loss aversion and overconfidence systematically impair investor decisions.p.2
  3. Intelligent tax systems leverage AI to automate tax filing, perform compliance monitoring, and generate dynamic real-time tax optimization.p.4
  4. The black-box operational nature of complex AI algorithms creates opacity that undermines investor trust and regulatory compliance.p.5
  5. Algorithmic bias poses a structural risk of reproducing historical economic and social discrimination in credit and taxation evaluations.p.5
  6. Explainable Artificial Intelligence provides essential interpretability to establish accountability and trust in automated financial advisory systems.p.8
  7. AI technologies facilitate financial inclusion by lowering advisory service costs for retail investors and middle-income demographics.p.10

Topics and entities

GlobalAI in financeBankingCybersecurityRegtechRegulationWealthtech

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