The Internal Revenue Service Restructuring and Reform Act of 1998 (the Act) places a heavy emphasis on electronic filing (or e‐filing). Here we focus on the IRS's strategy, in response to the Act, for reaching an 80‐percent level of e‐filing by the year 2007. In this paper we ask the question: Given the current level of acceptance, is this is a realistic goal for individual taxpayers? We address this question through a discussion of the current elements of the electronic‐filing process. Additionally, we apply technology‐adoption literature to map out the current progress and techniques required to facilitate the adoption of e‐filing. We conclude that, given the nonmandatory nature of the change, it is unlikely the 80‐percent‐adoption level will be reached for individuals by the year 2007. However, it appears that there are some avenues available to the IRS and Congress to further increase the usage of electronic filing.
Congress's Goal of Increasing Electronic Filing: An Assessment Based on the Technology‐Adoption Literature
Steven T. Walsh, Craig G. White; Congress's Goal of Increasing Electronic Filing: An Assessment Based on the Technology‐Adoption Literature. Accounting Horizons 1 December 2000; 14 (4): 403–425. https://doi.org/10.2308/acch.2000.14.4.403
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