Blockchain technology, as a new financial tool and platform, has provided many applications for optimizing all types of financial and non-financial interactions, which compared to other technologies, due to its inviolability, irreversibility and permanent registration of transactions, lacks trust, credibility and reliability. It has the same, so this technology can be used for more efficiency of the value added tax information exchange system. Therefore, the prerequisite for using any technology in the organization depends on its acceptance by the users (taxpayers, auditors, etc.). In the present study, first by examining the existing theoretical and empirical foundations based on the technology acceptance model (TAM), a theoretical model was presented and the factors affecting technology acceptance were extracted. Then, using the qualitative method (content analysis), a semi-structured interview was conducted with 27 people and the factors affecting the acceptance of this technology were identified, and at the end, the final model was presented by analyzing 15 questionnaires using the fuzzy Delphi method.
The results of the present study show that users have approved and accepted this technology due to its usefulness and ease of use.