Full Length Research Paper
Abstract
The purpose of this research is to investigate the relationships among the privacy concern for information collection, procedural justice, and intention to use online tax preparation software to file tax returns. Both experimental design and survey data were utilized in this study. The experiment treatment is a privacy policy/statement that presents the procedures that the online tax software companies may use to protect clients’ information privacy. A t-test was conducted for paired samples to compare the participants’ information collection concern before and after the treatment. The results show support for the suggested positive effect of a privacy policy on addressing the information collection concern. Furthermore, through examining the mediation model on the survey data, we find that the taxpayers’ perceived procedural justice mediates the relationship between their post-experiment information collection concern and intention to use online tax preparation software.
Key words: Information collection concern, procedural justice, intention to use online tax software.
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