A Study on Integration and Renewal of Tax Information Systems and Work Performance

• Main Authors: Meei-Shouan Her, 何美萱
• Other Authors: Tsuang Kuo
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/k9hz8t

碩士 === 國立中山大學 === 企業管理學系研究所 === 102 === Finance is the mother of ordinary government , the tax revenues accounted for 72.7% of total government revenue ( 101 annual statistics ) , as the main source of government revenue , of which the tax information system is the implementation of the main instruments of tax administration , how to integrate recycling , effectively raising the tax administrative efficiency , convenience services and maintain the three objectives of fair taxation , in fact, important challenges facing today''s fiscal policy. This study attempts to amended Seddon (1997) and DeLone &; McLean (2003) proposed information system success model (Informational System Success Model, ISSM), as the theoretical basis for the research framework to explore the tax workers operating taxation information system integration and recycling information quality , the impact of system quality , service quality satisfaction with work performance , and adding computer self-efficacy and perceived usefulness of two variables to update the overall implementation plan under the local tax information system planning , perceived , were explored its moderating effect between information quality, system quality , service quality and user satisfaction relations. To achieve the above objective, the present study Western Revenue Service Office of Kaohsiung as the research object , successfully interviewed 230 workers in the first line of the tax , by statistical analysis, to understand the current status of the relationship between the study variables and test the hypotheses. 1. "Information Quality", "system quality" and "service quality" for "user satisfaction" has a positive impact. 2. "User satisfaction" to "work performance" has a positive impact. 3. Part of the moderating effect of "Computer self-efficacy" and "perceived usefulness" exists between information quality, system quality, service quality and user satisfaction relationships.