Improving Interoperability in Interagency Collaboration: A Case Study of Tax Investigation between Customs and Inland Taxes
Date Issued
2013
Date
2013
Author(s)
Wang, Wei-Hsin
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.
Subjects
關稅
內地稅
稅務查緝
跨機關合作
互通性
知識管理
Type
thesis
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