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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 曹承礎 | |
dc.contributor.author | Wei-Hsin Wang | en |
dc.contributor.author | 王維新 | zh_TW |
dc.date.accessioned | 2021-06-07T23:53:41Z | - |
dc.date.copyright | 2013-11-05 | |
dc.date.issued | 2013 | |
dc.date.submitted | 2013-10-16 | |
dc.identifier.citation | Andrews, K. R. (1971). The concept of corporate strategy: Dow Jones-Irwin (Homewood, Ill).
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(2009). 「內地稅與關稅資訊架構整合」研究報告. 財政部財政資訊中心. (2013). 財政部財政資訊中心揭牌典禮-轉型蛻變與開創新猷. Retrieved 3.9, 2013, from http://www.fia.gov.tw/ct.asp?xItem=2434&ctNode=235&mp=1 財政部關務署. (2011a). 關務年報. 財政部關務署. (2011b). 關港貿單一窗口及預報貨物資訊建置委外服務採購案-建議書徵求文件. 財政部關務署. (2013). 關務署統計資料庫. from http://www.customs.gov.tw/StatisticWeb/ 陳美珍. (2013, 7/1). 出口退稅堵漏 高額者列查, 經濟日報. 楊應佐. (2006). 英國關稅局內地稅局合併始末及其緣由. 稅務旬刊, 1954-1955. 葉至誠, & 葉立誠. (2011). 研究方法與論文寫作 (第三版 ed.): 商鼎數位出版有限公司. 行政院研究發展考核委員會. (2011). 第四階段電子化政府計畫. from http://www.rdec.gov.tw/public/Data/1122015532371.pdf | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/17026 | - |
dc.description.abstract | 本研究在行政院研考會第四代電子化政府以及組織改造之背景下,強調機關間的合作與資源整合,並以進出口業者冒退營業稅之不法行為做為研究動機,藉由深入訪談法進入關務署及財政資訊中心等研究場域,以探討關稅與內地稅稅務查緝之作業現況及瓶頸。
Gottschalk (2009)的電子化政府互通性成熟模型強調跨機關合作時須注重機關間技術、流程、知識、價值與目標之互通性,並點出知識的創造與共享在跨機關合作時的重要性。因此本研究透過關稅與內地稅機關在稅務查緝方面的資訊科技運用現況調查,試圖探討關稅與內地稅機關之間在稅務查緝方面的組織互通性,並以精進關稅與內地稅稅務查緝效率為研究目標,從技術互動性、流程互通性、知識互通性、價值互通性以及目標互通性等層次出發,結合稅務查緝現況、過往文獻以及國外相關經驗進行探討,提出精進關稅與內地稅稅務查緝合作互通性之建議。 本研究認為跨機關之合作必須從第一層的技術互通性開始,並且沿著流程互通性、知識互通性、價值互通性以及目標互通性等層次一路向上,才能有策略、有方法的完善跨機關合作機制,使終端價值真實產生。然而,跨機關合作的思考方向必須從跨機關合作的目標開始設定,進而考量預定達成的價值,才得以妥善規劃知識、流程、技術等層面之互通性議題。如此一來,才能真正精進關稅與內地稅稅務查緝作業之效率,避免不肖業者利用跨機關流程間的缺口逃避稅費繳納之義務,以保全國家稅收。 | zh_TW |
dc.description.abstract | The context of this study is under the fourth generation of e-government developed by the RDEC (Research, Development and Evaluation Commission, Executive Yuan) and the organizational reengineering of Taiwan government, which emphasize interagency cooperation and the integration of resources. The motivation of this study is illegal tax refund acted by importer and exporter. This study does in-depth interview with Customs Administration (CA) and Fiscal Information Agency (FIA), to research the operating status and bottlenecks of tax investigation between customs and inland taxes.
Gottschalk’s model (2009) of maturity levels for interoperability in digital government emphasizes the need to concentrate on computer interoperability, process interoperability, knowledge interoperability, value interoperability and goal interoperability when researching into interagency cooperation, and points out the importance of knowledge creation and sharing. Therefore, this study surveys the status of information technology applied by tax investigation between customs and inland taxes, and attempts to explore the tax investigation in aspects of computer interoperability, process interoperability, knowledge interoperability, value interoperability and goal interoperability, and then refers to the current status of tax investigation, historical literature, and foreign experiences to propose the suggestion of improving interoperability in interagency collaboration of tax investigation. This study suggests that interagency cooperation must begin from the first layer of computer interoperability, and along the process, knowledge, value, and goal interoperability, so that the way to improve interagency cooperation can be revealed, and the terminal value can be produced. However, the way to thinking of interagency cooperation must start from setting the goal of interagency cooperation, and considering the expecting value in the future. Then we can proper planning the issues of interoperability in knowledge, process, and computer, and thus we can truly improve the efficiency of tax investigation between customs and inland taxes, and can avoid the unscrupulous operators who take advantage of the gap between interagency processes to evade the obligation of tax payment. | en |
dc.description.provenance | Made available in DSpace on 2021-06-07T23:53:41Z (GMT). No. of bitstreams: 1 ntu-102-R00725041-1.pdf: 2778806 bytes, checksum: 0f933d0d9e718823b82a9655fa8c07cd (MD5) Previous issue date: 2013 | en |
dc.description.tableofcontents | 誌謝 i
摘要 ii Abstract iii 目錄 v 圖目錄 viii 表目錄 x 第一章 緒論 1 1.1 研究背景與動機 1 1.2 研究目標 6 第二章 文獻回顧 7 2.1 跨機關業務合作 7 2.2 知識與知識創造過程 12 2-2-1. SECI:知識轉換過程 14 2-2-2. Ba:知識創造的共享情境 15 2-2-3. 知識資產 15 2.3 知識分類法 16 2.4 國外經驗 22 2.4.1 英國案例 22 2.4.2 經濟合作暨發展組織研究(OECD, 2012) 23 第三章 研究方法與架構 29 3.1 研究方法 29 質性研究方法與個案研究 29 文獻分析法 30 深入訪談法 30 資料收集 30 3.2 研究架構 31 第四章 個案討論 37 4.1 關務署與財政資訊中心 37 4.1.1 關務署 37 4.1.2 財政資訊中心 43 4.2 我國關稅-內地稅稅務稽查現況 46 4.3 研究分析 50 技術互通性 50 流程互通性 52 知識互通性 53 價值互通性與目標互通性 60 第五章 研究結論 62 研究限制與未來展望 66 參考文獻 67 | |
dc.language.iso | zh-TW | |
dc.title | 精進跨機關合作之互通性-以關稅與內地稅稅務查緝作業為例 | zh_TW |
dc.title | Improving Interoperability in Interagency Collaboration: A Case Study of Tax Investigation between Customs and Inland Taxes | en |
dc.type | Thesis | |
dc.date.schoolyear | 102-1 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 王貞雅,陳文國 | |
dc.subject.keyword | 關稅,內地稅,稅務查緝,跨機關合作,互通性,知識管理, | zh_TW |
dc.subject.keyword | Customs,Inland Taxes,Tax Investigation,Interagency Cooperation,Interoperability,Knowledge Management, | en |
dc.relation.page | 70 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2013-10-16 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 資訊管理學研究所 | zh_TW |
顯示於系所單位: | 資訊管理學系 |
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