Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance

Author:

Rosenthal Leigh1,Brown Bonnie2,Higgs Julia L.3,Rupert Timothy J.4ORCID

Affiliation:

1. University of Central Florida

2. Lipscomb University

3. Florida Atlantic University

4. Northeastern University

Abstract

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.

Publisher

American Accounting Association

Subject

Accounting

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4. Bloomquist, K. . 2008. Who does your taxes? Social learning and the decision to use a tax preparer. National Tax Association Proceedings—101st Annual Conference on Taxation, Philadelphia, PA, November 20–22.

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