Electronic Tax Filing Research Articles

E-Government Utilization

The implementation of Information and Communication Technologies (ICT) in the public sector has numerous benefits. Government administrators are aggressively seeking ways to enhance the development and implementation of more effective and efficient government services. One electronic government initiative that is growing in importance and popularity is electronic tax filing. This study explores the factors that contribute to e-file utilization. To test the proposed model a survey is administered to 152 taxpayers in the United States. Results of structural equation modeling indicate that performance expectancy, social influence, facilitating conditions, optimism bias, perceived reputation and risk all have a significant impact on e-government usage. Implications for research and practice are discussed.

Toward multi-dimensional trust: exploring antecedents to trust in a complex domain

This research proposes a new multi-dimension trust model and develops a typology of antecedents to trust in the context of high domain complexity. Using open-ended questions, we explore what users think would create, promote or manage trust. We argue that trust affects individuals' intention to use tax preparation software and electronic tax filing. This is an interesting research setting because of 1) the complexity of the tax law; 2) the privacy of the subject matter; 3) the omnipresence of the issue; 4) the current promotion of e-filing by the Internal Revenue Service; 5) individual taxpayers' ambivalence or negative attitude toward taxes and the government. We propose that when the information system serves as surrogate for a domain expert, multi-dimensional trust and several novel antecedents to trust, such as power and control based, reparative and system-quality based antecedents, should be considered as potential determinants of use.

The U.S. e-File Initiative: An Investigation of the Antecedents to Adoption from the Individual Taxpayers' Perspective

Electronic tax filing (e-file) in the United States is one of the most rapidly emerging areas of e-government. This study proposes a model of e-file diffusion that integrates acceptance factors and personal factors to assess the impact of adoption, trust and optimism on e-file utilization. To test the model, a survey was administered to 260 participants. The data analysis was conducted using multiple linear regression. The findings indicate that performance expec tancy, social influence, computer anxiety, optimism bias and trust of the government all have a significant impact on intention to use an electronic tax filing system. Implications for practice, suggestions for future research, and limitations of the study are discussed.

Relating Acceptance and Optimism to E-File Adoption

Electronic tax filing is an emerging area of e-government. This research proposes a model of e-filing adoption that identifies adoption factors and personal factors that impact citizen acceptance of electronic filing systems. A survey administered to 260 participants assesses their perceptions of adoption factors, trust and self-efficacy as they relate to e-file utilization. Multiple linear regression analysis is used to evaluate the relationships between adoption concepts and intention to use e-filing systems. Implications for practice and research are discussed.

Acceptance of electronic tax filing: A study of taxpayer intentions

Government today has benefited from information technology in many ways. The importance of understanding and influencing citizens’ acceptance of e-government services is critical, given the investment in technology and the potential for cost saving. Using the filing of personal income tax in Taiwan as an example of e-government services, this study integrated two important theories (TAM and TPB), and discussed the factors affecting the taxpayers’ intention to adopt a particular tax-filing method (from manual, two-dimensional barcode, or Internet) based on empirical data gathered from a large-scale nationwide survey. The demographic characteristics and perceptions of the taxpayers were also explored in order to identify potential determinants. Results indicated that taxpayers tend to concentrate on the usefulness of a tax-filing method and may be fairly pragmatic in developing general attitudes towards using the method. Interestingly, the effects of perceived ease of use, subjective norms, and self-efficacy on behavioral intention were different for manual and electronic tax-filers. Understanding these factors can extend our knowledge of taxpayers’ decision making and lead to better planning and implementation of e-government services.

The adoption of electronic tax filing systems: an empirical study

Abstract This paper discusses the factors affecting the adoption of electronic tax-filing systems. Using the technology acceptance model (TAM) as a theoretical framework, this study introduces “perceived credibility” as a new factor that reflects the user's intrinsic belief in the electronic tax-filing systems, and examines the effect of computer self-efficacy on the intention to use an electronic tax-filing system. Based on a sample of 260 users from a telephone interview, the results strongly support the extended TAM in predicting the intention of users to adopt electronic tax-filing systems. The results also demonstrate the significant effect that computer self-efficacy has on behavioral intention through perceived ease of use, perceived usefulness, and perceived credibility. Based on the findings of this study, implications for electronic tax filing in particular and for e-government services in general are discussed. Finally, this paper concludes by discussing limitations that could be addressed in future studies.