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研究生:蔡瓊姬
研究生(外文):TSAI, CHIUNG-CHI
論文名稱:網路報稅使用者接受度之探討
論文名稱(外文):A Study of User Acceptance of the Online Tax System
指導教授:莊義雄莊義雄引用關係
指導教授(外文):CHUANG, YI-HSIUNG
學位類別:碩士
校院名稱:長榮大學
系所名稱:高階管理碩士在職專班
學門:商業及管理學門
學類:其他商業及管理學類
論文種類:學術論文
論文出版年:2008
畢業學年度:96
語文別:中文
論文頁數:100
中文關鍵詞:電子化政府網路報稅科技接受模型信任
外文關鍵詞:Electronic GovernmentOnline Tax SystemTechnology Acceptation ModelTrust
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隨著網路與資訊科技的日益進步,許多國家為了提昇競爭力,紛紛利用資訊科技來建構電子化政府,我國當然也不例外,自民國86 年制定「電子化/網路化政府中程計劃」以來,便不斷的推行各種電子化政府服務。但一般民眾面對許多由資訊及網路科技建構而成的電子化政府服務,有哪些因素驅使民眾擺脫過去的方式,接受這些新的服務呢?
為了瞭解這些影響因素,因此本研究以網路報稅為例,利用科技接受模式(technology acceptation model, TAM)為基礎,建立研究模式並發展問卷。然後以網路問卷的方式,對曾使用過網路申報綜合所得稅的納稅義務人進行問卷調查。傳統科技接受模型透過使用者信念、態度、意向及外部變數間之關聯,觀察及解釋使用者的科技使用行為。本研究將以TAM為基礎,延伸導入信任構面,以期提昇TAM模式對網路報稅系統之使用行為與態度的解釋能力。經結構化方程模型之建構與實證後,本研究獲得下列研究結論:(一)納稅人對網路報稅系統的接受程度同時受到知覺有用程度與信任程度的影響。(二)在所有構面中,知覺有用程度對網路報稅系統的使用意向具有最大的正向影響力。(三)納稅人對於網路報稅系統的信任程度顯著正向影響其使用態度與傾向。
由上結論,可知財稅機關宜致力於稅務宣導,並簡化網路報稅之流程,俾可增強納稅義務人對網路報稅之信任,提高網路報稅之意願,藉此簡化稽徵程序,提高行政效率,達成政府積極推展電子化、網路化之政策。
With increasingly advanced information technology and popularity of the Internet, many countries in the world have managed to construct E-government systems in recent years to raise their competitiveness. Taiwan is also striving to implement its E-government policy. Since its establishment of “The Medium-Term Project for Electronic/Internetized Government” in 1997, it has launched a variety of E-government services. However, the question remains as to how the public look upon such systems, composed of information and Internet technologies. What factors have propelled the public to drop their past practices and habits to embrace these new services?
This study intended to treat the online tax system as a case study in order to explore these affecting factors. It began with the construction of a research model and questionnaires from the Technology Acceptation Model (TAM), and proceeded with an online survey conducted among taxpayers who have filed their tax returns on the Internet. Usually, the TAM serves to examine and interpret the behavior of an information technology user in terms of belief, attitude and intention with regards to external variables. To increase the interpretability of the TAM for the behavior of the users toward the online tax system, the TAM-oriented model in this study has been modified to include the dimension of trust. The results of this study indicate that (1) the acceptability of the online tax system is affected both by taxpayers’ perception of its effectiveness and their trust in the system, (2) of all the dimensions, the perception of effectiveness has the greatest positive influence on the intention of taxpayers to use the system, and (3) the trust of taxpayers in the online tax system has a significant positive influence on the attitude and inclination of taxpayers to use the system.
In view of the conclusions of this study, government agencies in charge of tax revenues should work to promote tax affairs, simplify the online tax procedure, and raise their administrative effectiveness to increase the trust of taxpayers in the online tax system as they carry out an E-government policy.
第一章 緒論…………………………………………………….. 1
第一節 研究背景與動機…………………………………………….. 1
第二節 研究目的………………………………………………….. 8
第三節 研究問題………………………………………………….. 9
第四節 研究流程……………………..…………………………….10
第五節 論文架構………………………………..………………….11
第二章 文獻探討………………………………………………. 12
第一節 國內電子化政府實行現況……………………………… 12
第二節 網路申報繳稅…………………………………………… 14
第三節 電子化政府之相關文獻探討…………………………… 19
第四節 科技接受模式…………………………………………… 25
第三章 研究方法…………………………………………….. 42
第一節 研究模式與假說………………………………………… 42
第二節 變數衡量………………………………………………… 47
第三節 資料分析方法…………………………………………… 51
第四章 實證結果與討論…………………………………….. 52
第一節 樣本結構之敘述性分析………………………………… 52
第二節 信效度分析……………………………………………… 59
第三節 結構方程模式衡量分析………………………………… 66
第五章 結論與建議………………………………………….. 75
第一節 研究結論與建議………………………………………… 75
第二節 研究貢獻………………………………………………… 79
第三節 研究限制………………………………………………… 80
第四節 未來研究建議…………………………………………… 81

參考文獻……………………………………………………….. 82
附錄一問卷…………………………………………………….. 90附錄二電子稅務實施辦法……………………………………….. 92附錄三綜合所得稅電子結算申報作業要……………………….. 93
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