E-file adoption: A study of U.S. taxpayers' intentions

Authors:
Ludwig Christian Schaupp;Lemuria Carter;Megan E. McBride
Affiliations:
Department of Accounting, College of Business & Economics, West Virginia University, 314 B&E Building, Morgantown, WV 26506, USA;Department of Accounting, School of Business and Economics, North Carolina Agricultural and Technical State University, 237 Merrick Hall, 1601 East Market Street Greensboro, North Carolina 27411, ...;Department of Accounting, College of Business & Economics, West Virginia University, 314 B&E Building, Morgantown, WV 26506, USA
Venue:
Computers in Human Behavior
Year:
2010

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Abstract

The United States Congress has set ambitious goals for the diffusion of e-government initiatives. One of congress' goals for the 2007 tax year was for 80% of tax and informational returns to be filed electronically (IRS., 2004). In 2008, 90 million Americans choose to e-file (IRS., 2009); however, Congress' goal of 80% adoption has still fallen short. This paper integrates the Unified Theory of Acceptance and Use of Technology (UTAUT) model, online trust, perceived risk, and optimism bias into a comprehensive model of e-file adoption. To empirically test the model a survey is administered to 260 United States taxpayers. Structural equation modeling is used to evaluate relationships between these concepts and intention to use. Results indicate performance expectancy, social influence, facilitating conditions, and optimism bias all have a significant impact on e-file intention. Trust in the internet and trust in the e-file provider were shown to significantly influence perceived risk. Implications for practice and research are discussed.