An Empirical Study of Reengineering of Local Tax Information Systems

• Main Authors: Li-chen Lin, 林麗真
• Other Authors: Tsuang-Yi Kuo
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/23718723410392440565

碩士 === 國立中山大學 === 企業管理學系研究所 === 103 === In an increasingly competitive,sustainable and innovative information technology era,the enterprise is pondering how to use the information technology to create competitive advantage, achieve sustainable living.The Government is no exception, make good use of information technology to achieve electronic is an important objective for enhancing government efficiency and people''s satisfaction with government services.Tax information system of taxing authorities have progressed apace with the development of information technology.Information technology and coverage levels of the collection service have gradually been improved.However, in response to industrial development and diverse change of social lifestyles,government services provided by the taxpayer must also plan to enhance the timeliness and reform of more diversified and convenient services. The study is based on 3Q model of Xu、Benbasat &; Cenfetelli（2013）and added Management Maturity for understanding the perception of tax officials using the information system and examining the effectiveness of information systems reengineering of the government. In order to achieve the above objects, we draw on data from Revenue Service West District Office, Kaohsiung City and a total of 174 valid questionnaires were received. Our results show：1. The perceptions of tax officials on Accuracy, Format &; Currency of local tax information systems have significant positive impacts on Information Quality, thereby affecting its user satisfaction. 2. The perceptions of tax officials on Reliability, Flexibility &; Timeliness of local tax information systems have significant positive impacts on System Quality, thereby affecting its Information Quality and Service Quality. 3. The perceptions of tax officials on Responsiveness &; Service Reliability provided by IT staff have significant positive impacts on Service Quality, thereby affecting user satisfaction of the local tax system. According to the conclusion of this research, we propose suggestions to relative organizations as a reference. Keywords ：System Quality, Information Quality, Service Quality, Management Maturity, Service Satisfaction, Local Tax Information System Reengineering