A Study of the policy marketing for paying tax instrument

為提升便民服務、節省稽徵人力及縮短庫款入庫時程，多年來稅務機關積極推廣多元繳稅管道，免去排隊奔波銀行繳稅之辛勞，財政部自79年起陸續推動各種轉帳繳稅納稅人直接提供帳戶扣款，民國99年推動繳款書全面條碼化新式繳款書，納稅人均可持除有條碼化之稅單至金融機構或便利商店繳納稅款方式等，提供多元電子化繳稅管道之便民服務措施。 然整體繳稅管道的實施成效是否符合納稅義務人的期望及達成政策目標之程度為何？如何有效推廣皆是本研究所要探討的動機所在。本研究試圖以整合行銷傳播(Integrated marketing communications)為自變項，溝通效果為依變項，繳稅管道為控制變項，以納稅人對條碼化繳款書政策推動為問卷設計內容，研究方法為問卷調查法，研究對象為臺北市綜合所得稅納稅人，有效問卷共506份，評估納稅義務人對繳稅政策的溝通效果，利用Microsoft Excel及SPSS統計軟體進行統計分析，經實證分析各變項間統計關係，提出研究之發現與建議事項。 研究結果發現，納稅義務人透過政策行銷傳播與溝通效果之間呈現高度正相關，與各種繳稅管道亦呈現低度正相關，整合性行銷與溝通效果及多元繳稅管道有顯著性差異，顯示公部門應善用行銷工具促進徵納雙方和諧，在整合行銷工具中以贈送獎品及抽獎活活動最為親睞，顯示推動政策中除了要曉之以理，尚要誘之以利。另外稅務專業代理人係稅捐稽關與納稅人溝通橋樑，稅捐機關宜對此族群多加關注及輔導，借力使力有效推廣稅務政策。Over a few years, in order to enhance convenience services, the tax saving manpower and shortening library funds storage duration, the tax authorities actively promote multiple channels of paying tax. The Ministry of Finance promote the various transfer tax taxpayer directly debit your account from 1990 to remove from the queue to run around the bank tax of toil. Providing convenient service measures pluralistic electronic tax Pipes, government promote comprehensive bar code new payment book payment in 2010. The taxpayer may hold a bar code of the tax bill to a financial institution or convenience store to pay taxes methods. However, the effectiveness of the overall tax piping implementation meets the expectations of the taxpayer and the degree of achievement of the policy objectives or not? How to effectively promote is main motivation of this research. This study attempts to integrate marketing communications (Integrated marketing communications) as independent variables, communication effectiveness as the dependent variable, and tax conduit for the control variables. The questionnaire was adopted in this study. The subjects of questionnaire were consolidated income taxpayers Taipei. A total of 506 copy of questionnaires to assess the effect of tax the taxpayer communication policy. The Microsoft Excel and SPSS statistical software were used for statistical analysis. We also analyze relationship between the variables proposed discovery research and provided recommendation. We found that the taxpayer through marketing communication and communication between policy effects were highly positively correlated with various tax instrument. It was also showed that low positive correlation, integrated marketing and communication effectiveness and multi-tax instrument have statistical significance. It displayed the public sector should take advantage of marketing tools to promote harmony levied for both sides, in integrated marketing tool by giving prizes and raffle activities most fancied display promoting policies in addition to enlighten them with reason, yet to bribe. Further more tax system taxes protracted professional agents off a bridge with the taxpayer, taxes authorities should pay more attention to this ethnic and counseling, leveraging the power of effective taxation policies to promot