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Proceedings of the 41st Annual Hawaii International Conference on System Sciences (HICSS 2008) (2008)
Waikoloa, Big Island, Hawaii
Jan. 7, 2008 to Jan. 10, 2008
ISSN: 1530-1605
ISBN: 0-7695-3075-3
pp: 216
ABSTRACT
One of congress' goals for 2007 was for 80% of all tax and informational returns to be filed electronically [9]. 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. Keywords: E-Filing, IT Adoption
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CITATION

L. Carter, A. Evans and L. Schaupp, "Antecedents to E-File Adoption: The U.S. Perspective," Proceedings of the 41st Annual Hawaii International Conference on System Sciences (HICSS 2008)(HICSS), Waikoloa, Big Island, Hawaii, 2008, pp. 216.
doi:10.1109/HICSS.2008.68
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