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Abstract
This study examines how citizen acceptance of AI-enabled public
services influences trust in government within the context of smart governance.
Drawing on the Technology Acceptance Model (TAM), this study develops an
integrated framework in which citizen acceptance is operationalized as AI
service acceptance, linking perceived ease of use, perceived usefulness, and
trust in government. Data were collected from 341 respondents in Tainan,
Taiwan, and analyzed using structural equation modeling (SEM). The results
indicate that perceived ease of use significantly enhances perceived
usefulness, and both factors positively influence AI service acceptance.
Notably, perceived usefulness exerts a stronger effect, suggesting that
citizens prioritize functional benefits when evaluating AI-enabled public
services. Furthermore, AI service acceptance has a significant positive impact
on trust in government, highlighting its mediating role in translating
technology perceptions into institutional trust. This study extends TAM into
the domain of AI-enabled public services and demonstrates that citizen
acceptance functions as a key mechanism linking technology perceptions and
government trust. The findings provide important implications for policymakers,
emphasizing the need to enhance service functionality, usability, and
transparency to strengthen public trust in smart government initiatives.
JEL classification numbers: O33, H11, D83.
Keywords: Artificial Intelligence, Smart government; Technology
Acceptance Model (TAM); Trust in government; Citizen Acceptance.