The Effect of Role Stress on Job Burnout among Tax Agency Employees：The Moderating Role of Understanding and Utilization of AI and Digital Technologies

[Purpose]The rapid digital transformation of society and the emergence of artificial intelligence (AI) have structurally reshaped work practices and environments in the tax agency sector. During digital transition, technostress experienced by employees can trigger job burnout via role stress. Drawing on the Job Demands－Resources model, this study examines the separate effects of role conflict, role ambiguity, and role overload on burnout among tax agency employees, and test whether understanding and utilization of AI and other digital technologies(UUADT) functions as a resource that alleviates these effects. [Methodology]We conducted a survey of 303 tax accounting employees in Gyeonggi－ Incheon regions and analyzed the data using structural equation modeling. [Findings]For tax agency employees, role ambiguity and role overload－though not role conflict－significantly increased job burnout. Among these relationships, UUADT exerted a negative moderating effect on the link between role ambiguity and burnout. [Implications]The findings offer practical guidance for managing burnout among tax accounting personnel in the era of AI and digital transformation in technology－focused training and multilayered HR strategies to strengthen employees’ digital capabilities, thereby reducing ambiguity－driven burnout.