A Study on the Organizational Structure of Internal Revenue Taxation Administration: Basing on Stakeholder's Perspective
Yau-De Wang, Ph.D.
Chih-Young Hung Ph.D.
|關鍵字:||組織結構;內地稅;利害關係人;Organizational Structure;Internal Revenue Taxation Administration;Stakeholder|
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.
|Appears in Collections:||Thesis|