Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/18795
標題: 新進稅務人員素養提升關鍵因子之研究
The study of key factors to enhance unexperienced tax officers` competence in public sector
作者: 郭佳琪
Kuo, Chia-Chi
關鍵字: Tax Evasion;新進稅務人員;Tax Staff Competence;ISM,;ANP;素養關鍵因子;ISM詮釋結構模型;ANP分析網路程序法
出版社: 會計學研究所
摘要: 
當公眾感受到政府的組織腐敗與稅務人員的素質低落時,逃漏稅的議題也就愈受到重視。而逃漏稅的問題核心,則是直指稅務人員在查稅時的能力是否有一定的水準。所以,本研究主旨在找出能夠提升新進稅務人員查核能力的關鍵因素。
本研究將藉由稅捐稽徵機關資深專家針對新進稅務人員素養提升之關鍵因子進行問卷調查,關鍵因子共分為三大構面:高度(maturity)、廣度(diversity)與深度(professionalism)。共發放三階段之問卷調查資深專家之意見,配合詮釋結構模型找出關鍵因子彼此間的相互關係以及回饋性,再進一步使用分析網路程序法找出關鍵因子影響新進人員素養之重要性程度,進而了解構面與素養提升之相關性。
本研究結果顯示,深度構面為提升素養因素中權重比重最高的構面,也是稅捐稽徵機關對於新進稅務人員最為要求的部分。建立知識平台則為稅捐稽徵機關最重視之關鍵因子,利用線上網路知識管理平台可提供資深人員分享新穎逃漏手法與與特殊個案,以協助新進之稅務人員獲取經驗。因此本研究認為最重要也最能有影響力的辦法即為建立起開放的網路知識管理平台,使所有稅務知識交流。若能有效執行並能發揮效用,逃漏稅將能減少。

Tax evasion is at an all-time high and getting higher while the public feel a greater degree of frustration on government corruption and realize the tax staff incompetence. It is recognized that at its core, tax evasion is almost wholly related to staff base questions - that is, questions about the capability of staff to tax audit. Therefore, the aim of this study was to exam key factors that related to increase unexperienced tax staffs' competence.
This study used a questionnaire-based survey to explore key factors that could mostly enhance the competence of unexperienced tax staff. The factors were composed of three categories of variables covering from maturity, diversity to professionalism. The data was collected by distributing questionnaire to all 20 senior tax staffs three times and analyzed by Interpretive Structural Model (ISM) and Analytic Network Process (ANP). With the application of ISM, the connection of each key factor was derived. On the other hand, the importance of each key factor was hence found by means of ANP.
The study indicated that the factor of professionalism was superior to maturity and diversity in influencing unexperienced tax staffs' competence increase. Therefore, establishing knowledge management platform on the internet was the most crucial and influencial. As expected, more tax evasion could be uncovered.
URI: http://hdl.handle.net/11455/18795
Appears in Collections:會計學系所

Show full item record
 
TAIR Related Article

Google ScholarTM

Check


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.