平衡計分卡應用於稅捐稽徵機關績效指標建構之研究

A Study on the Implementation of the BSC in Tax Imposing Agencies

林佩芳(LIN, PEI-FANG)

指導教授 ： 楊清溪教授

國立臺北大學/商學院/會計學系/碩士(2009年)

摘要

財政是支應政府施政的基石，而稅收是浥注財政收入重要的一環。稅捐稽徵工作是政府以公權力加諸人民的義務，對納稅人必會產生衝擊，如何在納稅人日益要求提升服務品質之今日，達成「服務好」、「徵績好」締造「雙贏」績效，是當前稅捐稽徵機關稅務革新之首要任務。
本研究以問卷調查方式進行，參酌行政院98年4月訂定之「行政院所屬各機關施政績效管理要點」之意旨，依稅捐機關的組織使命、願景、策略等，考量機關業務性質，並整理文獻及參考專家之意見，導出涵蓋平衡計分卡四個面向之績效衡量指標，以臺北縣市、基隆市及桃園縣市地方税稽徵機關員工及納稅人為問卷調查對象，客觀瞭解徵納雙方的認知，冀能提供稅捐稽徵機關實施平衡計分卡制度之參考。研究結果顯示：
一、 在「業務成果面向」上，員工與納稅人均重視「服務行為友善性與專業性」及「服務場所便利性」，認知差異較大者為「資訊公開適切性及內容有效性」及「服務流程透明度」，納稅人重視程度排序為第6及第2，顯示其較關心個案稅務案件處理情形及對自身權益的影響，而對於相關法令、政策、服務措施公開情形及內容正確性重視程度較低。
二、 在「行政效率面向」上，員工較重視「簡化稽徵程序」、「政風預防及查處情形」及「稽徵業務考核、督考情形」，而納稅人較重視「公平正義之租稅環境」、「國稅及地方稅業務窗口整合」及「簡化稽徵程序」，差異較顯著者為「公平正義之租稅環境」，顯示徵納雙方對稅務（行政救濟）案件之處理公平合理性之認知有差異存在。
三、 在「財務管理面向」上，員工較重視「健全稅籍、落實稽徵」、「達成各稅稅收預算」及「遏止逃漏加強稽徵專案達成目標」，符合稅捐稽徵機關業務特性，亦顯示員工對稅收預算的達成及成長頗為重視。
四、 在「組織學習面向」上，員工較重視「績效與奬勵制度結合情形」、「員工滿足感」及「員工教育訓練之機會」，顯示員工極重視獎酬、工作滿足感及個人的成長與學習訓練的機會。
五、問卷中員工另提供「考核頻率不宜過高」、「員工工作負荷及人力配置情形」、「建立考核及主管人員的專業知能」等建議；受訪納稅人另提供「主動輔導減免稅款」及「加速退稅作業流程」等寶貴建議，以上供稽徵機關管理階層績效制定及執行之參考。

關鍵字

平衡計分卡 ； 稅捐稽徵機關 ； 業務成果面向 ； 行政效率面向 ； 財務管理面向 ； 組織學習面向

並列摘要

Finance is the cornerstone of supporting governmental administration while taxation is a key component of fiscal revenue. The government imposes, by public power, the taxes as an obligation on the people, which will necessarily give an impact to taxpayers. Nowadays, taxpayers are increasingly demanding the improvement of quality of service. How to achieve a win-win performance, i.e. good service and good taxes assessing results, is the primary task of tax reform by taxing authority.
This study is progressed via questionnaire survey. Through referring to intention of ‘Main points in performance management of all organs in Executive Yuan’ established by the Executive Yuan in April, 2009, considering the nature of organs’ working according to taxing authorities’ organizational mission, vision, strategy, etc, reviewing literatures and following experts’ opinions, this paper educes Performance Indicators covering the four perspectives of Balanced Scorecard. Subjects of this study are staffs of local taxing authorities and taxpayers in Taipei County, Taipei City, Keelung City and Taoyuan County. Objectively understanding tax-imposers and taxpayers’ perception, we hope to offer reference for taxing authorities to implement Balanced Scorecard system. The results of this study are as follows:
1. From the ‘working results’ perspective, staffs and taxpayers both value ‘friendliness and expertness of service behavior’ and ‘convenience of service facility’, and the cognitive dissonance lies in ‘appropriateness of information disclosure and the effectiveness of content’ as well as ‘transparence of service flow’ . In taxpayers’ opinion, the attention degrees of the two aspects are rated the sixth and second respectively, and it indicates they focus on the treatment of a single tax case and the effect on their equity. They pay less attention to the openness and correctness of related laws, policies and service measures.
2. From the ‘administrative efficiency’ perspective, staffs focus on ‘simplifying taxing procedures’, ‘protecting and investigating work style of the government’ as well as ‘supervising and examining the taxing results’. While the taxpayer value ‘impartial and justicial taxing environment’, ‘the integration of working windows of national tax and local tax’ and ‘simplifying taxing procedures’. The obvious discrepancy is ‘impartial and justicial taxing environment’, which shows tax-imposers and taxpayers differently perceive the justification and reasonableness of treating tax (administrative remedy) cases.

3. From the ‘financial management’ perspective, staffs more value ‘completing tax file and implementing taxation’, ‘ achieving the budget of revenue receipts’ as well as ‘preventing tax evasion and strengthening special tax cases to achieve the target’, which suits the working properties of taxing authorities and indicates staffs pay much attention to the achievement and growth of taxation budget.
4. From the ‘organizational learning’ perspective, staffs focus on ‘the combination of performance and reward system’, ‘employee satisfaction’ as well as ‘education and training chances for staffs’, which shows they value reward, work satisfaction and the chances of personal growth, learning and training.
5. In the questionnaire, staffs give some suggestions such as ‘examining frequency not being too high’, ‘staffs’ working load and manpower deployment’, ‘ establishing examiners and supervisors’ professional knowledge and capacity’. The interviewed taxpayers’ precious suggestions include’ actively assisting in tax deductions’ and ‘accelerating the operation procedure of tax refund ‘, etc. All the above suggestions are references for the management hierarchy of taxing authorities to establish and implement performance appraisal.

並列關鍵字

BSC ； Tax Imposing Agencies ； working results perspective ； administrative efficiency perspective ； financial management perspective ； organizational learning perspective

參考文獻

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