地方稅稽徵機關溢繳稅款，傳統方式為支票退稅，民眾須往返代收公庫兌領、負擔車資及代收支票手續費等成本，而稽徵機關從製票、郵寄送達，甚至支票逾期解庫一連串作業流程，須耗費許多人力及作業成本，為有效節省稽徵成本，並考量受退稅人退稅即時性，更可防止詐騙集團利用假退稅真詐財，覬覦民眾財產，以詐騙手法騙取不法所得，引發社會動盪不安，造成民眾觀感不佳之負面評價，稽徵機關莫不積極推動「直撥退稅」，將退稅款項直接撥入受退稅人帳戶，既便利又安全。 本研究探討民眾對地方稅直撥退稅作業需求、推廣方式與使用意願的看法，受訪者普遍認同此項創新服務之便捷性，惟從未使用此種作業模式的比例偏高，本研究推論其原因可能是因為地方稅屬於底冊稅，是由稽徵機關依據稅籍資料造冊課稅，而稽徵機關為維護稅籍資料之正確性，每年均訂定清查計畫，以加強稽徵並落實執行，因此錯誤率已大幅降低，所以降低納稅個體5年內重複發生退稅機率，造成民眾需要辦理退稅的程度不高。另一個可能原因是申請直撥退稅的流程不夠簡化、且申請人須提供金融機構個人帳號，涉及個人隱私並引發對資料安全的顧慮，抑或是稽徵機關的推廣行銷策略成效不佳，導致民眾知曉此作業的比例不多，故無法吸引民眾使用意願。 本研究運用限制理論以分析作業現況與衝突並提出建議，針對本研究發現提出管理意涵以做為未來稽徵機關推動直撥退稅作業之參考，期能提升機關政策執行成效，落實政府為民服務之理念。;Checks are the traditional method of receiving tax refund from the tax authority. It is the most inconvenience and time comsuming method as people have to spend their time and pay extra fees for depositing the checks into their bank accounts. In order to be cost effective, the tax authority starts to promote the new policy of “Direct Deposit for Tax Refund”. They claim that it is the fastest and safest way to get the tax refund directly deposited into tax payers’ bank account. This research aims to explore general public′s opinions on “Direct Deposit for Tax Refund”. The interviewees approved of the convenience of this innovative service. However, most of them have never used this method before. There are some possible reasons why this method is not popular so far. First of all, the rate of making mistakes in a tax return has been decreased by the local tax authority over these years. There is a small chance for people getting tax refunds more than once in five years. Another reason may be the process of “Direct Deposit for Tax Refund” is too complicated for the general public to apply. Some people may also have safety concerns about giving their bank acount information to the tax authrity. It shows that the marketing strategies of the tax authority were not effective. Therefore, lots of people are still reluntant to apply direct deposit for their tax refund. This research offers suggestions and policy advices by analyzing the current status with the theory of constraints. The tax authority needs to take these into consideration in order to enhance the effectiveness of policy implementation and provide their services to the people.
