| Summary: | 碩士 === 國立中山大學 === 公共事務管理研究所 === 100 === The thesis studies the execution of the protection of taxpayer rights by local tax bureaus. By having Ming-shen Wang’s The Integrated Framework for Public Affairs Management (2006) as theory basis, the key issue about safeguarding taxpayer rights is analyzed. This thesis applies V.C.S. Strategic Triangle introduced by Mark H. Moore (1995) to define three dimensions, namely, value, capacity, and support, and takes the public service values of tax officials into consideration. This thesis has conducted in-depth interviews and retrieved 367 pieces of valid questionnaires from local tax officials in southern and northern Taiwan.
The thesis discovers that the public service values of tax officials incline to proficiency, responsibility, and fairness, emphasizing more on work performance than democratic administration. Most of the tax officials agree on the conceptions of value, capacity, and support of safeguarding taxpayer rights, and those conceptions are not affected by different public service values.
On the conception of value, tax officials believe that substantive taxation adhering to fairness and justice can truly safeguard taxpayer rights. Tax officials at basic level believe safeguarding taxpayer rights will affect work efficiency and tax income. Considering the aspect of capability, tax officials think that they have sufficient competence and attitude to ensure taxpayer rights. They attribute the difficulties in practice to the deficient tax system. Safeguarding taxpayer right will increase workload, and moreover, the efforts are not sufficiently reflected in annual performance assessment scores. On the aspect of support, tax officials agree on protecting tax payer rights but require more understanding in its content, and they feel the public do not see the efforts of tax administrations to safeguard their rights.
This thesis makes four suggestions: first, tax officials shall modify their concepts of public service values; second, administrations shall train the officials to help taxpayers with empathy; third, performance assessment shall be conducted with Balanced Scorecard and V.C.S. Strategic Triangle; fourth, tax reform shall be continued, in order to fulfill fairness and justice in taxation.
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