| Summary: | 碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 98 === Abstract
The main purpose of this study is to explore and discuss an integrated model of the behavior of citizens participating in tax publicity campaigns. The Theory of Planned Behavior,TPB by Ajzen (1985) is applied in this study to understand and to predict the behavior intention of subjects when it comes to tax publicity campaign participation among citizens. Also, Ajzen’s theory is used to explain the appropriateness of citizens’participation in the campaigns. Through the research, it is found that, among factors that show influences on citizens’ behavior intention toward participating in tax publicity campaigns, “Attitude Toward the Behavior，AT”, “Subjection Norm，SN”, and “Perceived Behavioral Control，PBC” are positively correlated to -- and have significant influence on -- “Behavior Intention”. Specifically, “Perceived Behavioral Control” is the most influential factor that affects “Behavior Intention”.
Literature review and questionnaire survey were conducted to complete this study, and citizens in Kaohsiung City were research subjects. 273 valid questionnaires were obtained for analysis. Below are recommendations based on the research findings:
1.On tax publicity, more attention should be paid to the education
and cultivation of taxpayer rights.
2.The strategy of tax publicity campaigns should be tailored to
different groups in order to increase the citizen participation
rates.
3.The tax authority should invite experts and scholars to participate
in the marketing of tax publicity in order to improve the quality
of service.
4.Build a program for tax service marketing personnel and a feedback
system for tax publicity campaigns.
5.Symmetric information on tax publicity should be provided to
improve citizens’ behavioral intentions to participate in tax
publicity campaigns.
6.Integrate all the resources from every tax authority to build a tax
learning platform, and incorporate tax education and publicity into
lifelong education.
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