| Summary: | 碩士 === 國立政治大學 === 會計學系 === 88 === This study employees the Libby & Luft''''s model(1993)to investi- gate the determinants of performance in implementing the new tax system--the integrated income tax system. Three type of tasks performance measured are: filing of tax return, the computation of 10% extra income tax on retained earnings, and tax planning under the integrated income tax system. Knowledge is defined as “specific knowledge in the integrated income tax regulations” and “general income tax knowledge”. General problem-solving ability is measured by education level, and experience is caught by the subject’s career attribute, years of career and school instruction. The conclusion of this study were described briefly as follows:
1. Effects of Experience and Ability on Knowledge acquisition
Career attribute and years of career influence “General income tax knowledge”. Specifically, career attribute, general problem-solving ability and “General income tax knowledge” influence “specific knowledge in the integrated income tax regulations”.
2. Relations of Knowledge, Ability and Performance
Those who possess more knowledge perform better while they are doing their jobs, which related to what they had learnt before. So, those with sufficient "General income tax knowledge" performs better in “filing of tax return” and those with sufficient "knowledge in the integrated income tax regulations" also performs well in “the computation of 10% extra income tax on retained earnings”. Meanwhile, “General income tax knowledge” and “specific knowledge in the integrated income tax regulations” are related to the “tax planning”.
The evaluation of performance is self rated by the subjects. And we find that the agent of bookkeeping and taxation seems to be more optimistic than the CPA does. Since the knowledge score of the agent of bookkeeping and taxation is less than that of CPA, but the self-rating of performance is higher than that of CPA.
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