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The impact of online tax community advice on individual taxpayer decision making

Author

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  • Stone, Gregory
  • Walton, Stephanie
  • Zhang, Yibo (James)

Abstract

In this study, we examine the impact of advice shared on an online tax community and taxpayer decision making. Online tax communities are linked to major tax preparation software and provide a way for taxpayers to ask unique questions and receive responses. While online communities are intended to facilitate the transmission of unbiased advice between individual taxpayers, the quality, content, and source of responses can greatly vary. Drawing on the predictions of expectancy violations theory (EVT), we investigate two facets of provided advice: response provider expertise and response language concreteness. Our results indicate that taxpayers report more conservatively (more aggressively) when presented with advice from a deemed tax expert if concrete language (abstract language) is used. Further, we find that taxpayers' perceived usefulness of the response mediates this relationship. Collectively, we contribute to EVT and provide evidence on the recognition and use of online tax community responses.

Suggested Citation

  • Stone, Gregory & Walton, Stephanie & Zhang, Yibo (James), 2023. "The impact of online tax community advice on individual taxpayer decision making," Advances in accounting, Elsevier, vol. 63(C).
    • Handle: RePEc:eee:advacc:v:63:y:2023:i:c:s0882611023000354
    DOI: 10.1016/j.adiac.2023.100676
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    More about this item

    Keywords

    Online community; Individual taxpayer; Language concreteness; Expertise; Decision making;
    All these keywords.

    JEL classification:

    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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