Antecedents to e-File Adoption: The U.S. Citizen's Perspective

Antecedents to e-File Adoption: The U.S. Citizen's Perspective

In the United States, congress set a goal for 80% tax and informational returns to be filed electronically in 2007(IRS, 2004). Although e-file adoption has grown incrementally the past, 80% has not been reached. This study proposes a model of e-filing adoption that incorporates risk perceptions and...

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Veröffentlicht in:eJournal of tax research 2009-12, Vol.7 (2), p.158
Hauptverfasser: Schaupp, Ludwig Christian, Carter, Lemuria D
Format: Artikel
Sprache:eng
Schlagworte:
Bias
Dependent variables
Electronic filing of tax returns
Electronic government
Information technology
Optimism
Perceptions
Regression analysis
Risk management
Studies
Tax returns
Technology Acceptance Model
Technology adoption
Theory of planned behavior
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Zusammenfassung:In the United States, congress set a goal for 80% tax and informational returns to be filed electronically in 2007(IRS, 2004). Although e-file adoption has grown incrementally the past, 80% has not been reached. This study proposes a model of e-filing adoption that incorporates risk perceptions and optimism bias to explain e-file diffusion. To test the model we surveyed 260 taxpaying U.S. citizens. Results of a multiple regression analysis are consistent with our predictions; effort expectancy, performance expectancy, social influence, perceived risk, and optimism bias significantly influence intention to e-file. Implications of results for practice and research are discussed. [PUBLICATION ABSTRACT]
ISSN:1448-2398