後疫情時代雲端發票續用意願之研究

A Study on the Intention to Use Cloud Invoices APP Continuously in the Post COVID-19

雲端運算是網路資訊服務的未來趨勢，也是政府稅捐稽徵服務在數位化過程中的重要一環。過往針對政府數位化服務的民眾接受度文獻側重於傳統的線上傳輸網路服務（數據及應用軟體都儲存在客戶端的伺服器裡）。然而，近年雲端運算服務展現強大優勢，允許使用者租借雲端空間，進行數據與應用軟體的儲存及計算，並催生新的商業模式。同樣地，政府的稅捐稽徵服務也與時俱進，將紙本與電子發票平台服務提升至發票共通載具雲端服務，此也讓我們想瞭解民眾對此服務的接受度及疫情後的續用意願。因此，本文參酌一系列科技接受模式，建構出一個雲端發票續用意願的理論模型進行實證研究。希冀能夠瞭解後疫情民眾對於雲端發票的使用態度，及續用雲端發票意願的關鍵影響因素。本調查收到206份有效問卷的分析結果顯示，僅有努力預期與使用態度兩構念對雲端發票續用意願有顯著影響。此外，成效預期、促進條件與政策信任需透過使用態度構念中介間接影響雲端發票續用意願。上述諸多發現不僅有助於我們對於雲端發票政策推動過程有相當的瞭解，且有助於學術文獻補充與實務政策建議。

Cloud computing is the future trend in e-government information services, especially for taxation. Previous literature on e-government service adoption has focused on traditional web based online services (with the data or software residing on the client and server). However, given the distinguishing characteristics and new business model of cloud computing (data or software in the cloud), more study of e-government services is warranted. Similarly, the government's taxation service is also upgraded to cloud computing from paper or electronic invoices. Therefore, we propose an integrated model which is based on some models related to technology acceptance. We conduct an empirical study to understand the critical factors for the intention of to continue using cloud invoices after COVID-19 in Taiwan. A total of 206 valid responses to our questionnaire survey were received. The results show that only the two constructs of effort expectancy and attitude have significant effects on the intention to continue using cloud invoices. In addition, performance expectancy, facilitating conditions, and trust indirectly affect the intention to continue using cloud invoices through the moderation of attitude. The above findings not only help us understand the promotion process of cloud invoicing policies, but also contribute to academic research and have practical implications.