政府電子化服務擴散影響因素之探討－以綜合所得稅網路申報為例

A study of the Influence factors of the Expansion of e-Government Services- From the Perspective of Individual Income Tax Returns Filed Electronically

洪佳雯(Chia-Wen Hung)

指導教授 ： 曾盛恕

元智大學/管理學院/管理研究所/碩士(2007年)

摘要

目前財政部推動之各項網際網路便民服務應用中，以綜合所得稅結算網路申報繳稅與民眾關係最為密切。因此，本研究試圖從「民眾」的角度，以民眾個人屬性特徵及對國稅局提供之服務滿意程度等變項，探討影響其採用網路申報意願的因素，期能做為國稅稽徵機關推廣網路申報的參考，擴大網路申報系統服務之使用率及效益。
本研究係以某國稅局委託世新大學民意調查研究中心，針對該國稅局服務轄區範圍內年滿20歲以上且具有報稅資格及經驗之民眾採取抽樣調查方式，以電話訪問輔助系統，於95年7月20日至7月26日進行電話訪問，共完成1,053份有效樣本之資料檔案進行探討分析。經實證分析後，本研究發現民眾個人之屬性特徵如年齡、教育程度、職業以及對國稅稽徵機關網站提供服務之滿意程度，顯著影響網路申報意願。本研究建議應增加宣傳管道、加強租稅教育、加強網站管理、推廣多元憑證、強化資訊安全以及整合推廣資源，進而提升網路申報擴散速度，讓更多的民眾享受政府電子化服務創新便民的美意。

關鍵字

政府電子化服務 ； 綜合所得稅 ； 網路申報

並列摘要

In all convenient e-Services applied and developed currently by the Ministry of Finance, individual income tax declaration for electronic filing and electronic payment are the most concerned e-Service products with general people. This study is therefore intended to explore the factors that influence people to electronically file his/her individual income tax declaration varying on different individual characteristics and their satisfaction at e-Services provided by the jurisdictional National Tax Administration from the public’s viewpoint for helping the local tax offices in developing individual income tax declaration for electronic filing and further expanding the utility rate and efficiency of the tax declaration online system.

Based on the empirical analysis for electronic filing of individual income tax declaration according to 1053 pieces of sample survey data through a computer-assisted telephone interview system undertaken by Shih Hsin University Public Opinion Survey Center commissioned by its jurisdictional National Tax Administration during the period from July 20 to July 26, 2006 focusing on the objects aged 20 and over and required to file their individual’s income taxes, this study has discovered that the public’s individual characteristics such as age, education level and occupation as well as their satisfaction at e-Services provided by the jurisdictional National Tax Administration have a great influence on the public’s willingness whether or not to file an individual income tax declaration electronically. In order to benefit most people from using the convenient e-Services provided by government-based units, this study suggests that enlarging propaganda channel, enhancing tax-related education, strengthening website management, developing diverse vouchers, reinforcing information security and integrating related resources undertaken by tax offices are necessary to succeed in heaving the utility rate of the tax declaration online system.

並列關鍵字

e-Government Services ； individual income tax declaration ； tax declaration online system

參考文獻

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