Stakeholders-Oriented Policy Evaluation:A Case Study in Relation to Value-Added Tax on Imported Goods

• Main Authors: HSU,TZU-MEI, 許慈美
• Other Authors: CHIOU, CHANG-TAY
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/53443349359290545591

碩士 === 國立臺北大學 === 公共行政暨政策學系碩士在職專班 === 92 === In a democratic society, there must be a consideration of all stakeholders in the formulation of policy and in its implementation. One of the important issues facing a democratic government is the co-ordination between policy goals and stakeholders’ rights and interests. In 2002, our country commenced implementation of levy of value-added tax by the customs before admittance of imported goods. As use of this procedure is significantly different to what had been in place prior to implementation, this study intends to evaluate the effects of this implementation from the point of view of the various stakeholders in the process. The research techniques employed in this study are literature review, in-depth interview, and questionnaire survey. For the literature review, first, there was a search and collection of local and overseas materials on the theory of evaluation policy and on policy evaluation to be included in the literature review. Second, there was an analysis of the literature for items that would make suitable evaluation indicators in relation to the topic. Third, from this analysis, four indicators were created, ‘Achievement of Policy Goals,’ ‘Strength of Laws and Regulations,’ ‘Support from the Customer,’ and ‘Intention and Manner in the Performance of Policy.’ Items covered under these indicators are as follows: (i) Achievement of Policy Goals a. That tax evasion is prevented (Prevention of tax evasion) b. That principle of fair taxation is maintained (Maintenance of fair taxation) (ii) Strength of Laws and Regulations a. That the drafting of the relevant laws and regulations is adequate and complete (Adequate drafting of laws and regulations) b. That the human resources for enforcement are suitable (Suitable human resources for enforcement) c. That the links between institutions and departments are in place (Links between institutions and departments in place) (iii) Support from the Customer a. That the system is suitable for the present social environment including in its use the operation of available technology (System suitable for current environment) b. That the administrative flow is convenient (Convenient administrative flow) c. That the advice available on the use of the system is adequate (Adequate advice on the use of the system) d. That there is a prompt response to queries (Prompt response to queries) e. That there is expression of customer satisfaction (Expression of customer satisfaction) （iv）Intention and Manner in the Performance of Policy a. That there is sympathy and a sense of mission (Sympathy and a sense of mission) b. That there is attention from managers (Attention from Managers) c. That contributions to work are maintained in harmony (Contributions maintained in harmony) For the next step, with attention to the background of the present policy and to present discussions on policy formation, empirical research through the qualitative technique of interviewing and the quantitative technique of surveying was carried out to indicate the appraisal of the stake-holders of the system in relation to the evaluation indicators in order to reach a preliminary understanding about the limitations of the present situation and about directions for future improvement. Stakeholders interviewed included policy decision-makers, enforcement agents, users of the system and their clients. They were interviewed on their innermost feelings and concerns with regard to the operation of the system. A questionnaire survey was carried out of users of the system and their clients to reveal their opinions. There was then an analysis from the findings from the interview and survey to show the flaws in the current policy that still remain unresolved. From the results of the research, the following are suggested for inclusion in any policy proposal: 1. Prevention of tax evasion must be effected through collaboration between the Customs and the Revenue Services. 2. In consideration of the maintenance of fair taxation, consideration of the cost of collecting the tax and of the most convenient way to levy the tax should also be included. 3. There should be communication between those drafting the necessary laws and regulations and those agencies that will be enforcing them. 4. Policy formation should take into consideration manpower load, and where necessary, allow for revisions to the procedures used in the system. 5. Communication channels between the Ministry of Finance, the Ministry of Economic affairs, the Customs Service and the Revenue Services and between different departments inside each institution should be strengthened. 6. There should be revisions in the procedures for payment of the VAT in order to relieve pressure on businesses. 7. Any changes in policy or procedure should be well-publicized, with attention being paid to both internal and external stake-holders so as to reduce mistakes, and to avoid increasing the work required in man-power 8. There should be an impetus to allow for superior performance in the effective application of the relevant regulations with any necessary variations that will thus promote the will to work. 9. Members of staff at institutions responsible for policy should not treat those at institutions responsible for execution in the manner of servants. 10. There should be appropriate and prompt revision as necessary to methods of institutional reward and punishment and clarity in the measures used to enhance the use of a particular working-style and in the indicators for inspection.