我國內地稅組織結構之探討~ 利害關係人的觀點

Abstract

摘 要 本研究目的在探討內地稅組織結構，從利害關係人的角度切入，經由利害關係人、組織設計理論的文獻探討及專家訪談，整理歸納後，確認利害關係人、瞭解利害關係人的需求，並進而透過問卷調查法檢測利害關係人的需求、稽徵作業滿意度和組織結構滿意度對內地稅組織結構的影響，提供建議與相關單位適度調整以切合實際需求、降低稽徵成本及讓稅務行政更具效率與效能。研究對象以直轄市、縣（市）政府財政人員、稅務機關稅務人員、會計師、代書、代客記帳業者、公司會計人員等為主。研究結果顯示：利害關係人的服務性需求對組織結構的一元化、扁平化與正式化有正向的相關性，和集權化則呈現負相關。利害關係人的合法性需求則與組織結構的一元化、集權化、正式化有正向的相關性，與組織扁平化、稅目分工無相關性。稽徵作業滿意度對組織結構的一元化、集權化、稅目分工、正式化有正向的相關性。組織結構滿意度與組織結構的一元化、集權化、稅目分工、正式化為負相關，從研究發現利害關係人對稅務機關的組織結構滿意度偏低，稅務行政屬全國性事務，應有一致性，其組織結構宜朝一元化、集權化、稅目分工、正式化規劃設計。

Abstract The Purpose of this study is to take the stakeholder’s perspective to study the organizational structure of our internal revenue taxation administration. Through review of literature and interview with experts, we identified the stakeholders of the internal revenue taxation administration. We Interviewed and surveyed the stakeholders to understand their needs on taxation service, their satisfaction with the service, and their opinions on the changes in organizational structure of taxation administration for enhancing service quality. The results of this study provide suggestions to our administration for satisfying better the stakeholders’ needs, reducing taxation operation cost, and improving service efficiency. The sample of stakeholders includes the financial management personnel in the central and local governments, taxation personnel, accountants, business contract writers, bookkeepers, and corporate accounting personnel. The results show that the stakeholders’ need on service is positively related to their preference for more integration, de-layering, and formalization of the structure of taxation administration, but negatively to their preference for more centralization of the structure. The stakeholders’ need for legality is positively related to their preference for more integration, centralization, and formalization of the structure, but not related to the preference for the de-layering of the structure and more specialization in taxation operation. The level of the stakeholders’ satisfaction with taxation administration is positively related to their preference for more integration, centralization, specialization and formalization of the structure. The higher the level of satisfaction with current organizational structure the less the preference for more integration, centralization, specialization and formalization of the structure. Based on the finding of the stakeholders’ low satisfaction with the taxation administration and the need for standardization in the cross-nation’s taxation administration, we suggested that the administration should increase integration, centralization, specialization, and formalization in its organization structure.