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.
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