The Factors which Affect the Tax Payers from Using the Citizen Digital Certificate

• Main Authors: Shih-Hsiung Lee, 李世雄
• Other Authors: Chun-Yang Chang
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/40174723716828387462

碩士 === 國立高雄應用科技大學 === 資訊管理研究所碩士班 === 95 === Citizen Digital Certificate (CDC) contains the ability to recognize the identities of the websites. It can also be used alone with the internet to confirm the online user identities. It offers a safe, complete, and convenient way to transfer information via online. For those countries that are in the process of transforming into e-government should start offering the options of online information registry service. Even though CDC still holds solid advantages, it has not been put to its full generalized usage. This research is based on the actuality of CDC as an example, to inquire the reasons which affect the tax payers using CDC when filing the proper taxations. By doing this, it will conduct a higher efficiency in the different departments of government administrations and also modify all the government related procedures into easier access. This research uses the TPB as the theory foundation and subsumes the Critical Mass, TAM and IDT, then address the theory structure of this research by using questionnaire and to perform real life studies. The conclusion of the research shows that attitude, subjective norm, perceived behavioral control and perceived critical mass are the four main reasons that lead into the direction relation of affecting the tax payers’ behavioral intention of using the CDC. Relative advantage and compatibility are the two independent variables which would affect the behavioral intention indirectly.