| Summary: | 碩士 === 國立中興大學 === 國家政策與公共事務研究所 === 104 === In recent years, the awareness of environment protection gains ground. In order to reduce the amount of paper usage, the authority department has been devoted to establishing the electronic invoices system since the debut of Developing Knowledge-based Economy in Taiwan, a policy program instituted in 2000. This research investigates whether the 3 dimensions (perceived product attributes, trust, and prizes) consisting of 6 factors (relative advantage, compatibility, perceived ease of use, trust in the government, trust in the internet, and prizes) affect the intention to use electronic invoices. 741 valid samples were taken from the members of the Facebook fan page of National Taxation Bureau, including 557 electronic invoices users and 184 non-users. T test, One-way ANOVA, Pearson correlation, and hierarchical regression analysis were used for statistical analysis. The findings are as the following:
1. Among users, the significant factors, ranked by effects from high to low, that positively affect the intention of using electronic invoices are relative advantage, perceived ease of use, compatibility, prizes, and trust in the internet. For non-users, trust in the internet, trust in the government, compatibility, perceived ease of use, and relative advantage are significant and positive factors of intention to use electronic invoices in the future.
2. The factor that doesn’t affect the intention of using electronic invoices is credibility of the government among users, and prizes among non-users.
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