A Study on Tax Agent’s Decision Factors in Adopting Internet Online Business Income Tax Registration Systems in Taiwan
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 92 === ABSTRACT Usually, most small-medium size businesses depend on tax agents (accounting agency or account keeper) to register their tax. Therefore, this research can serve as a reference for the government to keep providing the online tax registering s...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/10031018713447199350 |
| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 92 === ABSTRACT
Usually, most small-medium size businesses depend on tax agents (accounting agency or account keeper) to register their tax. Therefore, this research can serve as a reference for the government to keep providing the online tax registering service and also for some other connected unit to promote and higher the quality of their online services.
This research describes the decision factors that effect the tax agent using the internet to register the business income tax not only from the organization aspect, but also from the aspect that the government use the information technology to promote online services and their policies.
As the result of the research find several interest decision factors as following: (1) Tax agents that have been using the online service are more concern about the transmission speed and the convenience of the service. (2)Tax agents that have not been using the online service are more concern about the correctness of the service. (3) The safety and privacy are no longer the main factors that affect the tax agents to use the online service. (4) The tax agency has higher customer quantity will try to keep using the system. (5)The higher customers ratio of per agent will try to keep using the system. (6) Tax agency or tax agent that have been using the online services tend to be willing to keep using the system.
There is no doubt that the government has to put emphasize on the transmission speed, the correctness, and the convenience of the service in order to promote the tax agent to keep using or start using the online service to register the tax. This research can also serve as a reference for other similar government online services.
|
|---|