Semester
Spring
Date of Graduation
2026
Document Type
Dissertation
Degree Type
DBA
College
Chambers College of Business and Economics
Department
Accounting
Committee Chair
L. Christian Schaupp
Committee Member
Jack Dorminey
Committee Member
Chris Ramezan
Committee Member
Dan Bonneau
Abstract
Each year, taxpayers must decide whether to self-prepare their tax return or hire a tax professional. While the decline in paper filing has made electronic filing the standard, the ease of access to both DIY tax software and tax professionals allows taxpayers to switch between these options each year if they wish. While previous research has focused on tangible predictors such as cost and accuracy, psychological factors, such as trust, remain largely unexplored in the modern tax-filing environment. This study investigates the relationship among perceived tax literacy among taxpayers, various dimensions of trust, and the intention to use tax software. Data was collected via a survey using Likert-scale statements to measure the stated variables. The results revealed that while higher perceived tax knowledge and a natural disposition to trust lead to greater confidence in the tax software’s competence, this trust does not translate into an intention to use it. Instead, findings suggest that institution-based trust is the primary driver of a taxpayer’s willingness to use tax software, regardless of whether the taxpayer trusts the tax software itself. These results and the ever-evolving tax landscape indicate that future research is needed to identify the specific institutional factors driving this relationship and to determine whether the shift to hybrid preparation models is motivated by similar factors.
Recommended Citation
Elam, Bethany Jo, "Trust, Literacy, and Choice: Exploring How Taxpayers Decide Between Self-Preparation and Professional Assistance" (2026). Graduate Theses, Dissertations, and Problem Reports. 13223.
https://researchrepository.wvu.edu/etd/13223