A Study of Implementing E-voice Policy in Business: the Perspectives of Incentive Compatibility and Policy Compliance

• Main Authors: TSENG, HSIN-YI, 曾馨儀
• Other Authors: HU, LENG-TENG
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/ta854y

碩士 === 國立臺北大學 === 公共行政暨政策學系 === 103 === Owing to the development of electronic commerce and the rising of awareness of environment protection, the government in Taiwan considered that using e-invoice (electronic invoice) has the benefits of reducing cost, managing accounts and ensuring the safety of transactions, hence the government decided to implement the E-invoice Policy in2000. However, it turned out that the E-invoice Policy didn't go well even though it had been implemented for more than 10 years, just because the government refused to make a law to compel businessmen to enforce the policy. Thus, this study is going to discuss the reasons of incompliance in businesses based on the perspective of the policy implementation, and to determine solutions of differing goals between government and businesses with a way of incentive compatibility from both sides of supply and demand. By applying the methods of literature review and in-depth interviews, this research is intended to figure out: a) the options of policy instruments and the effects of implementation, b) the reasons why enterprises are unwilling to use e-invoice or performed the policy incompletely, c) the solutions that satisfy not only government's policy goals but also businesses' policy demands by using the concept of incentive compatibility. By interviewing 7 companies, 4 civil servants and 2 professors, the study results concluded as follows: a) businesses and government affected separately in the approaches of policy implements in different stages; that is to say, businesses control the decisions whether they wanted to join the e-invoice policy or not in the beginning, whereas government control the whole policy situations once the businesses have joined the policy. Therefore, the policy instruments that government used in the first stage are "incentive tools," capacity tools" and "symbolic and hortatory tools." Next, it turned out to be the "authority tools" when the business is compliant to E-invoice Policy in the second stage. b) "Budget" is the key point that businesses are incompliant to the E-invoice policy. c) The attitude of businesses are conservative whereas the attitude of government is optimistic. d) There are lack of policy marketing and incentive mechanism. In a short, in order to carry on an E-invoice Policy successfully, our government should not only innovate and build the added value of the E-invoice Policy, but also need to determine what demands from businesses are needed, and to improve policy marketing. Finally, it is a good chance to make a law when the "policy window" is opened.