Electronic Tax Filing: The Impact of Reputation and Security on Adoption

Abstract

In 2008, 90 million citizens in the United States used electronic tax filing to submit their federal tax returns. Yet these adopters represent only a subset of the population. Citizen concerns regarding the security of this electronic option still serve as a barrier to e-file adoption. In this study, we propose a model of e-file adoption that integrates technology acceptance, optimism bias, reputation and perceived security control to explain intention to use e-filing. To test the model, we administered a survey to over 300 taxpayers. The results of structural equation modeling indicate that reputation and perceived security control have a significant impact on risk perceptions. Also, perceived risk, performance expectancy and social influence all have a significant impact on intention to use an e-file system. Implications for research and practice are discussed.

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