| Summary: | 碩士 === 國立中興大學 === 國家政策與公共事務研究所 === 107 === In order to alleviate the burden of tax filing work for the public, the Ministry of Finance of the Republic of China has established a “local tax network declaration portal network” since May 1, 2009, to promote local taxation and taxation convenience measures. This study is to explore the intention of the people in Taichung City to apply land value-added tax on the Internet. The method mainly uses the literature review and in-depth interview. Based on the technology acceptance model and innovative diffusion theory, this study complies five aspects: cognitive usefulness, cognitive ease of use, compatibility, observability, and subjective norms.
The main findings are three: first of all, users that have higher cognition usefulness, and the cognitive ease of use, are more positive attitudes, and behavioral intentions. Respondents believe that using online tax returns can be faster, convenient, efficient, and useful. Secondly, users realize that the higher the compatibility between the use of the online filing system and its own values and the way of previous tax returns and current demand, the higher the willingness to use the Internet system. The respondents indicated that using the Internet system to file tax returns is in line with their expectations and needs, the benefits of using online tax returns can be clearly detected, and share the effects and experience of using online tax returns and recommend to others. Besides, most respondents are subject to online counseling by the guidance or policy of the tax authorities. Obviously, the first-line service personnel are in an important position to use the internet to report taxation, how to strengthen the reward rating, policy advocacy, provide incentives, streamline the reporting process, and organize education and training are fundamental elements in promoting the online tax returns.
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