Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Taxpayers’ online information privacy concerns, antecedents, and behavior intention

Xiaoyan Chu
  • Xiaoyan Chu
  • Department of Accounting and Finance, College of Business Administration, Nicholls State University, USA.
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Xun Li
  • Xun Li
  • Department of Management and Marketing, College of Business Administration, Nicholls State University, USA.
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Wei-Chih Chiang
  • Wei-Chih Chiang
  • School of Business Administration, University of Houston – Victoria, USA.
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Yu Zhang
  • Yu Zhang
  • Department of Accounting and Finance, College of Business Administration, Nicholls State University, USA.
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  •  Received: 25 January 2019
  •  Accepted: 14 March 2019
  •  Published: 30 April 2019

Abstract

More and more individual taxpayers are using the online services of commercial tax software to prepare and file their tax returns electronically. However, online tax return does have risks, especially the risk of information privacy evasion. Little research has been conducted on the linkage between taxpayers’ online information privacy concerns (TOIPC) and taxpayers’ behavior intentions, and factors affecting online taxpayers’ information privacy concerns. This study identifies three primary dimensions for TOIPC (that is, control, awareness, collection), conducts empirical testing on the relationship between each privacy concern dimension and taxpayers’ intention to use online tax software, and explores factors affecting TOIPC (age, gender, trust, perceived risk, and victim of previous privacy invasion). The results suggest that taxpayers with high privacy concern about information collection will be less willing to use online tax software to file tax. Taxpayers’ perceived risks have significant positive relationship with the taxpayers’ online information collection concern. Implications and future research are discussed.

Key words:  Privacy concerns, online tax software, intention to use.

Copyright © 2024 Author(s) retain the copyright of this article.

This article is published under the terms of the Creative Commons Attribution License 4.0

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