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The study of key factors to enhance unexperienced tax officers` competence in public sector
|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:||
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.
|Appears in Collections:||會計學系所|
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