Contemporary research underscores that in today's dynamic market, shaped by the proliferation of information technology within organizations, the pursuit of robust infrastructures, including sophisticated information systems, presents a strategic challenge. Throughout various periods, managers have endeavored to glean pertinent insights from their systems through the implementation of diverse information systems (Yuan et al., 2021). Organizations have come to recognize that incremental, superficial changes are no longer sufficient to address their challenges; fundamental, infrastructural transformations are imperative for organizational survival (Hosseini & Aghaei, 2022). In this context, "intelligence" is not merely a tool, product, or system, but a novel approach to organizational architecture. It emphasizes the rapid analysis of information to facilitate precise and intelligent business decisions in minimal time—a crucial solution for modern organizations (Nguyen et al., 2021). Information systems, particularly tax systems within governmental bodies, hold significant importance. However, despite the necessity of taxes in addressing issues such as non-cooperation in public goods provision, market failure control, and the right to social equality through resource allocation, the provision of public services often faces challenges and difficulties (Nakiyimba, 2024).

The primary goal of taxation is to promote economic growth and efficiency, while the allocation of resources and provision of valuable public services, especially in health and education, are vital for achieving social justice and economic equity but have been neglected (Bakhshi et al., 2023). Furthermore, satisfaction stems from fulfilling customer needs and expectations. Merely meeting customer needs does not guarantee satisfaction; customers perceive it as their minimum entitlement. Satisfaction arises when customer expectations are also addressed (Gronroos, 2022). Therefore, research in the domain of sales terminals and taxpayer systems in Iran is of paramount importance, given the substantial positive impacts observed in other countries. Building upon these premises, this research seeks to investigate the optimal model for meeting customer expectations through the intelligent automation of information systems.