收vs.不收：探討旅客責任付費對旅遊目的地之衝擊

以永續發展架構下，用展現責任旅遊方式展現遊客素養與做法。現階段台灣除了國稅及地方稅，尚無像國外針對觀光稅（租車、旅館、住宿等）開徵稅收。甚至因陸客驟減，為搶救觀光業者，交通部宣布可減免遊樂業及旅館業房屋稅、地價稅，反之更加重政府財政負擔，故開徵觀光稅（登島收費）將是重要研究課題。本文目的在探討旅客登島收費及使用者付費觀念下，以理性行為理論為基礎架構，預測旅客對澎湖知名離島七美島、吉貝島，評估旅對於登島收費接受度與登島收費之旅遊意願，以及旅客對當地負責任環境承諾付費之行為。本研究發現旅客在未來若願意在多少金額下付費前三名分別為：（1）100元（2）50元以下（3）分別是150元和200元以上，以100元較能讓大多數旅客接受。提出結論與實務執行建議，供推廣單位及業者在經營管理、永續管理策略上參考、給予政府單位與業者教育遊客準則及未來發展趨勢。

關鍵字

使用者付費；保護承諾；責任付費

並列摘要

This study aims to investigate the acceptance and feasibility of paying for boarding in Chimei and Jibei Island under the user charge concept with the theory of reasoned action. It explores the specific indicators of the acceptance for boarding payment, the willingness for more times of traveling to the islands, and the tourists' behavior of taking the environmental responsibility. The fourth part are questions about behavioral intention and the fifth part is for basic personal information. A total of 500 questionnaires were distributed. 426 valid questionnaires were returned. The effective rate is 92%. The result shows that the environmental attitude and protection commitment has a positive impact on behavioral intention. The positive relationships between the environmental attitude and the protection commitment are found. The user charge concept has significant positive effects on the protection commitment and behavioral intention, while the user charge concept has no significant effect on the environmental attitude and the behavioral intention. It reveals that with the current trend of the user charge concept, most visitors are willing to pay for boarding the islands.