財政乃庶政之母，賦稅收入占政府總收入之72.7% (101年度統計），為政府歲入之主要來源，其中稅務資訊系統乃落實相關稅政之主要工具，如何整合再造，有效提升稽徵機關行政效率、便民服務及維持租稅公平等三項目標，實為現今財政政策之重要課題及挑戰。
本研究試圖以Seddon (1997)及DeLone & McLean(2003)提出的修正後資訊系統成功模式(Informational System Success Model, ISSM)，做為研究架構的理論依據，探討稅務工作者操作賦稅資訊系統整合再造更新整體實施計畫下，所規劃的地方稅務資訊系統後，所認知資訊品質、系統品質、服務品質之滿意度對工作績效的影響，以及加入電腦自我效能與認知有用性兩變項，分別探究其在資訊品質、系統品質、服務品質及使用者滿意度關係間的調節效果。為達上述目的，本研究以高雄市西區稅捐稽徵處為研究對象，成功地訪問了230位第一線稅務工作者，藉由統計分析方法，了解研究變項之現況關係及驗證研究假設。經研究發現：
一、「資訊品質」、「系統品質」、及「服務品質」對「使用者滿意度」具正面影響。
二、「使用者滿意度」對「工作績效」具正面影響。
三、「電腦自我效能」及「認知有用性」在資訊品質、系統品質、服務品質與使用者滿意度關係之間存在部分調節效果。

Finance is the mother of ordinary government , the tax revenues accounted for 72.7% of total government revenue ( 101 annual statistics ) , as the main source of government revenue , of which the tax information system is the implementation of the main instruments of tax administration , how to integrate recycling , effectively raising the tax administrative efficiency , convenience services and maintain the three objectives of fair taxation , in fact, important challenges facing today's fiscal policy.
This study attempts to amended Seddon (1997) and DeLone & McLean (2003) proposed information system success model (Informational System Success Model, ISSM), as the theoretical basis for the research framework to explore the tax workers operating taxation information system integration and recycling information quality , the impact of system quality , service quality satisfaction with work performance , and adding computer self-efficacy and perceived usefulness of two variables to update the overall implementation plan under the local tax information system planning , perceived , were explored its moderating effect between information quality, system quality , service quality and user satisfaction relations. To achieve the above objective, the present study Western Revenue Service Office of Kaohsiung as the research object , successfully interviewed 230 workers in the first line of the tax , by statistical analysis, to understand the current status of the relationship between the study variables and test the hypotheses.
1. "Information Quality", "system quality" and "service quality" for "user satisfaction" has a positive impact.
2. "User satisfaction" to "work performance" has a positive impact.
3. Part of the moderating effect of "Computer self-efficacy" and "perceived usefulness" exists between information quality, system quality, service quality and user satisfaction relationships.

論文審定書 i
摘 要 ii
Abstract iii
第壹章　緒論 1
第一節　研究背景與動機 1
第二節　研究目的及研究問題 4
第三節　研究流程 6
第四節　研究範圍與限制 7
第貳章　文獻探討 10
第一節　地方稅務資訊系統 10
第二節　資訊品質 19
第三節　系統品質 21
第四節　服務品質 23
第五節　電腦自我效能 27
第六節　認知有用性 29
第七節　使用者滿意度 31
第八節　工作績效 33
第九節　假設推論 33
第參章　研究設計 36
第一節　研究架構 36
第二節　研究方法 37
第三節　問卷調查 38
第四節　資料處理 51
第肆章　資料分析與討論 54
第一節　有效樣本結構敘述與變數基本分析 54
第二節　信度與效度分析 61
第三節　相關分析 64
第四節　使用者滿意度之影響因素分析 67
第五節　工作績效之影響因素分析 68
第六節　人口統計變數的影響 69
第七節　電腦自我效能的調節效果分析 82
第八節　認知有用性的調節效果分析 83
第伍章　結論與建議 85
第一節　研究結論 85
第二節　管理意涵 88
第三節　未來研究方向與建議 91
參考文獻 93
附錄　研究問卷 102

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