Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance
研究比较了使用税务软件和付费报税员的纳税人，发现软件用户更看重成本最小化而非准确性，并基于技术接受模型识别出预测选择的关键因素。
SYNOPSIS In recent years, the number of taxpayers using tax preparation software has increased substantially; however, little is known about how these taxpayers differ from those using a paid professional. We gather data from a sample of taxpayers who used either tax software or a paid professional to examine their motivations for choosing their mode of tax preparation assistance. We find software users rated the importance of preparing the most accurate return significantly lower than the paid professional groups, while they rated the goal of minimizing the cost of preparation significantly higher in importance. We draw upon the Unified Theory of Acceptance and Use of Technology model to examine variables that predict the mode of tax preparation assistance. Results suggest measures representing performance expectancy, effort expectancy, and social influence are significant in distinguishing taxpayers using tax software from those using a paid preparer.