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

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

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