近年來，網際網路的興起及資訊科技的快速發展，帶動各項服務的e 化，也促使政府進入自動化、電子化及資訊化的時代。政府機關所提供的各項服務漸漸透過網站提供符合民眾所需求，以期藉由e 化服務使民眾快速獲得政府資訊、簡化行政流程、提升公務人員辦事效率及服務效能，進而提高人民對政府服務的滿意度。所以，政府網路服務對於革新行政文化有極大的潛力，且服務e化的推廣是稅務機關所積極推動政策。本文研究以DeLone and McLean (2003)所建構之「修正後資訊系統成功模式」為理論研究架構，探討稅務網站e化服務構面(包括資訊能力、系統功能、服務價值、滿意度) 是否會影響民眾再次使用網站服務之行為意向；內卷以一般民眾、專業人士(地政士、記帳士等)及稅務機關人員為主要調查對象，並採便利抽樣，有效問卷291份，運用驗證性因素分析並結合Amos18.0進行整體變數架構的理論與實務探討。 In recent years, the rise of Internet and the development of information technology have led to various e-services. Hence, automated, electronic, and information technology have been applied to governmental services, which are becoming available online to better meet the public’s demands. E-services are developed with the aim to allow the public quickly access government information, simplify the administrative processes, improve the work efficiency and promote the public satisfaction toward the governmental services. It is clear that the e-services of the government has potential to the reform of administrative process. The promotion of e-services is an aggressive measure of the tax authorities , Therefore, this study referred to the modified information system success model constructed in DeLone and McLean (2003) as the theoretical basis, and proposed the research framework. It also discussed whether the e-services dimension of tax authorities affects the behavioral intention of the public to use the website again. This study respect the general public, professionals (land administration agent and book keeper) and tax authority personnel, as the subjects for questionnaire survey. By convenience sampling, a total of 291 effective questionnaires were retrieved. Confirmatory factor analysis and Amos 18 were used for theoretical and practical discussion on the overall variable framework.
