The study looked at how using technology can help reduce tax evasion. It found that information technology can indeed lower tax evasion. The study also showed that people's perception of risk can make them more likely to use technology to avoid tax evasion. This means that when people see technology as risky, they are more likely to follow tax laws. Overall, the research suggests that using technology can help tax authorities catch tax evaders more easily, leading to better tax services and enforcement.