A STUDY OF THE INFLUENCING FACTORS ON PROMOTING ELECTRONIC TAX PAYMENT - A CASE STUDY OF HUALIEN COUNTY

• Main Authors: LU, YU-CHIH, 呂玉枝
• Other Authors: KAN, MEI-LIEN
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/g32faq

碩士 === 大漢技術學院 === 流通與行銷管理研究所 === 101 === In the face of two important issues of saving energy and reducing carbon dioxide and electronic government, tax authorities also promote many electronic services. Using electronic bills instead of paper is called “Electronic Tax Payment”. Through E-mail to notify taxpayer to pay taxes, and combined with multiple methods of paying taxes currently, become evolutionary direction of tax authorities to promote electronic taxation service. The main purpose of this study is to investigate taxpayer’s behavioral intentions of using Electronic Tax Payment. Integrated Technology Acceptance Model and Innovation Diffusion Theory, bring up a completed framework of the intentions of using Electronic Tax Payment, discussing with the behavioral intentions of compatibility, observability and perception. By questionnaires to analyze, the result showed that, compatibility and observability will both influence perception. Perception has a positive influence on behavioral intentions. Eventually, our conclusions provide the tax authorities as a reference of promoting Electronic Tax Payment and also provide follow-up researchers to refer to.