Antecedents to E-File Adoption: The U.S. Perspective

Abstract

One of congress' goals for 2007 was for 80% of all tax and informational returns to be filed electronically. However, to date that lofty goal has fallen well short. This research proposes a model of e-filing adoption that incorporates risk perceptions to explain intention to use e-filing systems. To test the model we administered a survey to over 250 participants. The 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 use. Implications of these results for practice and research are discussed.