| Summary: | 碩士 === 國立彰化師範大學 === 會計學系企業高階管理 === 93 === The purpose of the study is to discuss the situation and find out the critical success factors of the research for promoting the effect of dunning arrearage of local tax. The results of this study are expected as good references for the management of dunning arrearage of local tax for every tax officer. This study adopts the open questionnaire survey. This study also employs the Delphi method to collect the opinions of the specific experts. At the first phase, 5 tax officers are invited to offer their actual experiences in dunning arrearage for the contents of questionnaires. In the next phase, 16 tax officers , 3 professors, and 2 financial men are involved in the processing of the Delphi technique. After three rounds, this study analyzes the data and then finds out the critical success factors of Dunning Arrearage.
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