The Internet of Things (IoT) has streamlined the generation of vast amounts of data, often through implicit data collection and open data access, thereby enhancing data utility. This, however, may escalate privacy vulnerabilities. Furthermore, users frequently prioritize accessing services or data without fully considering potential privacy risks. Consequently, it is imperative to identify key factors and features affecting the trade-off between data privacy and utility in designing IoT-based systems. This paper presents the findings of a systematic review, identifying 14 factors and 39 features, structured into a comprehensive taxonomy. Particularly focusing on IoT-based healthcare systems, the taxonomy supports designers, developers, policymakers, and researchers. The findings underscore the equal importance of business, technical, and user considerations in IoT system design, with business factors accounting for 50%, IoT device capabilities 42.86%, and user factors 7.14%.
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Yemata et al. (2025) studied this question.
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