精進跨機關合作之互通性－以關稅與內地稅稅務查緝作業為例

本研究在行政院研考會第四代電子化政府以及組織改造之背景下，強調機關間的合作與資源整合，並以進出口業者冒退營業稅之不法行為做為研究動機，藉由深入訪談法進入關務署及財政資訊中心等研究場域，以探討關稅與內地稅稅務查緝之作業現況及瓶頸。 Gottschalk (2009)的電子化政府互通性成熟模型強調跨機關合作時須注重機關間技術、流程、知識、價值與目標之互通性，並點出知識的創造與共享在跨機關合作時的重要性。因此本研究透過關稅與內地稅機關在稅務查緝方面的資訊科技運用現況調查，試圖探討關稅與內地稅機關之間在稅務查緝方面的組織互通性，並以精進關稅與內地稅稅務查緝效率為研究目標，從技術互動性、流程互通性、知識互通性、價值互通性以及目標互通性等層次出發，結合稅務查緝現況、過往文獻以及國外相關經驗進行探討，提出精進關稅與內地稅稅務查緝合作互通性之建議。本研究認為跨機關之合作必須從第一層的技術互通性開始，並且沿著流程互通性、知識互通性、價值互通性以及目標互通性等層次一路向上，才能有策略、有方法的完善跨機關合作機制，使終端價值真實產生。然而，跨機關合作的思考方向必須從跨機關合作的目標開始設定，進而考量預定達成的價值，才得以妥善規劃知識、流程、技術等層面之互通性議題。如此一來，才能真正精進關稅與內地稅稅務查緝作業之效率，避免不肖業者利用跨機關流程間的缺口逃避稅費繳納之義務，以保全國家稅收。

關鍵字

關稅；內地稅；稅務查緝；跨機關合作；互通性；知識管理

並列摘要

The context of this study is under the fourth generation of e-government developed by the RDEC (Research, Development and Evaluation Commission, Executive Yuan) and the organizational reengineering of Taiwan government, which emphasize interagency cooperation and the integration of resources. The motivation of this study is illegal tax refund acted by importer and exporter. This study does in-depth interview with Customs Administration (CA) and Fiscal Information Agency (FIA), to research the operating status and bottlenecks of tax investigation between customs and inland taxes. Gottschalk’s model (2009) of maturity levels for interoperability in digital government emphasizes the need to concentrate on computer interoperability, process interoperability, knowledge interoperability, value interoperability and goal interoperability when researching into interagency cooperation, and points out the importance of knowledge creation and sharing. Therefore, this study surveys the status of information technology applied by tax investigation between customs and inland taxes, and attempts to explore the tax investigation in aspects of computer interoperability, process interoperability, knowledge interoperability, value interoperability and goal interoperability, and then refers to the current status of tax investigation, historical literature, and foreign experiences to propose the suggestion of improving interoperability in interagency collaboration of tax investigation. This study suggests that interagency cooperation must begin from the first layer of computer interoperability, and along the process, knowledge, value, and goal interoperability, so that the way to improve interagency cooperation can be revealed, and the terminal value can be produced. However, the way to thinking of interagency cooperation must start from setting the goal of interagency cooperation, and considering the expecting value in the future. Then we can proper planning the issues of interoperability in knowledge, process, and computer, and thus we can truly improve the efficiency of tax investigation between customs and inland taxes, and can avoid the unscrupulous operators who take advantage of the gap between interagency processes to evade the obligation of tax payment.

並列關鍵字

Customs ； Inland Taxes ； Tax Investigation ； Interagency Cooperation ； Interoperability ； Knowledge Management

參考文獻

Bock, G.-W., Zmud, R. W., Kim, Y.-G., & Lee, J.-N. (2005). Behavioral Intention Formation in Knowledge Sharing: Examining the Roles of Extrinsic Motivators, Social-Psychological Forces, and Organizational Climate. MIS Quarterly, 29(1), 87-111.

Dawes, S. S. (1995). Interagency Information Sharing: Expected Benefits, Manageable Risks. Journal of Policy Analysis and Management, 15(3), 377-394.

Dawes, S. S., Cresswell, A. M., & Pardo, T. A. (2009). From Need to Know to Need to Share: Tangled Problems Information Boundaries and the Building of Public Sector Knowledge Networks. Public Administrative Review, 69(3), 392-402.

Dul, J., & Hak, T. (2008). Case study methodology in business research: Butterworth-Heinemann.

Earl, M. (1994). The new and the old of business process redesign. Journal of Strategy Information Systems, 3(1), 5-22.

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精進跨機關合作之互通性－以關稅與內地稅稅務查緝作業為例

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