Individual Taxpayer Intention to Use Tax Preparation Software: Examining Experience, Trust, and Perceived Risk

摘要

The purpose of this paper is two-fold. First, we apply the "Unified Theoryof Acceptance and Use of Technology" (UTAUT) model in the novel context ofindividual tax preparation. Second, we introduce additional concepts into theUTAUT model related to trust in the system as well as individual perceivedrisk and computing and tax experience. We believe these are important fac-tors in an individual and personal setting. Results suggest that, while the'traditional' UTAUT constructs are significantly related to the acceptance oftax preparation, software security and privacy concerns do not seem to beparticularly relevant. We believe that these findings suggest a possible trade-off of security and privacy for convenience.