The role of security and trust in the adoption of online tax filing

Purpose – The purpose of this paper is to investigate the influence of six determinants on taxpayers' intention to adopt e‐file systems. The proposed model integrates technology adoption factors from the unified theory of acceptance and use of technology (UTAUT) model with personal perceptions on trust, efficacy, and security into one parsimonious yet explanatory model of e‐file adoption.Design/methodology/approach – A survey was administered to 304 US taxpayers to capture their perceptions of e‐filing. The survey was developed using existing scales in the literature. Responses were measured on a seven‐point Likert scale, ranging from 1 (strongly disagree) to 7 (strongly agree). The results were tested using multiple linear regression analysis.Findings – The findings of this research show that theoretical constructs from the UTAUT model are well suited in explaining intentions to use multiple e‐government services. Specifically, the results indicate that three factors from the UTAUT model (performance exp...

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