ΔΟΥΛΓΕΡΗ

of 96 /96
Θέμα Διπλωματικής Εργασίας: «Αξιολόγηση Ηλεκτρονικού Φορολογικού Συστήματος TAXISnet» Μεταπτυχιακή Φοιτήτρια: Δουλγέρη Ευαγγελία Επιβλέπων Καθηγητής: Φλωρόπουλος Ιορδάνης Θεσσαλονίκη 2009 ΑΡΙΣΤΟΤΕΛΕΙΟ ΠΑΝΕΠΙΣΤΗΜΙΟ ΘΕΣΣΑΛΟΝΙΚΗΣ ΔΙΑΤΜΗΜΑΤΙΚΟ ΠΡΟΓΡΑΜΜΑ ΜΕΤΑΠΤΥΧΙΑΚΩΝ ΣΠΟΥΔΩΝ «ΠΛΗΡΟΦΟΡΙΚΗ ΚΑΙ ΔΙΟΙΚΗΣΗ»

Embed Size (px)

Transcript of ΔΟΥΛΓΕΡΗ

:

TAXISnet : : 2009

TAXISnet

1. ............................................................................................................. - 3 2. ...................................................... - 5 2.1 .................................. - 10 2.2 . ............................................... - 12 2.3 . ..................................................................................... - 15 2.4 . .... - 18 2.5 . ............................. - 19 ............................................................................................................. - 23 3. TAXIS TAXISnet........................................................................................... - 26 4. IS Success Model .......... - 34 5. . .............................................................. - 48 6. .............................................................................. - 52 ............................................................................................. - 57 7. ................................................................... - 61 Oneway Anova ................................................................................................ - 72 Crosstabs......................................................................................................... - 83 8. ................................................................................................... - 89 9. - ............................................................................ - 93 -

- 2 -

TAXISnet

1. (ICT - nformation and Communication Technologies) , , . (Electronic Government E-Government) (Akman et al, 2005). . , , , , (Caldow, 2001). . , (Golubeva et al, 2005). , . , , , . . (IS Information Systems), , . , TAXISnet, , ,

- 3 -

TAXISnet TAXIS (TAX Information System). , TAXISnet.

- 4 -

TAXISnet

2. . . , , , , (Premkumar et al, 2006). 2.1, : (government to citizens - G2C), (government to businesses - G2B), (government to government - G2G) (government to employees - G2E) (Siau and Long, 2006). :

2.1: .

- 5 -

TAXISnet 1. (Government to Government G2G). . . : - . . . . . 2. (Government to Citizens G2C) . . : . . . . . 3. (Government to Business G2B) . , , . : . . . .

- 6 -

TAXISnet , , , , . , , , . , , , , (Gonzalez et al,2007). , , : , . , , 2000 (Telefonika, 2005). , , , (Holden & Fletcher, 2005). , , , , . (Chen, 2003): 1) : . - 7 -

TAXISnet , . 2) . , , , . , . 3) . . , . 4) . , . 5) . , , , . , , . , 1990, (NPM New Public Management). - 8 -

TAXISnet , , . , . , , , , . , , (Saxena, 2005).

- 9 -

TAXISnet 2.1

, . , . , , (Barnes & Vidgen, 2003). . , , , , , . , , (Gonzalez et al., 2007). , . (Gonzalez et al., 2007): . , . , 24 - 10

TAXISnet , 7 . , . (. ), . , . , , , . , , . , , , , \ .

-

- 11

TAXISnet 2.2 .

, (Chen, 2003). , , , . . , , . , . , , .. , . , , , , , . Siau Long (2005), , , (E-Democracy), , , - 12

TAXISnet , . , , . Accenture , , , , , , . (internet-based). , , ( ), . : ( ), - , ICT, , , .., - , . . , - 13

TAXISnet , , , (Gonzalez et al., 2007).

-

- 14

TAXISnet 2.3 .

. 1990 . . . , . . , : , , , .

-

- 15

TAXISnet , , : , , ( 2.2). , . , . , . , , , , , , . , .

2.2: . - 16

TAXISnet : : o . , . : , . . : . : . : . : : , , , , . - 17 : ,

TAXISnet 2.4 .

, , , . Fu (2006), , , . Tan Pan (2003), , , . Kana Barraza (2001) , . Brand Roberts (2000) , . , (Big Brother Syndrome). , , , . , , . Teo Wong (2005) , , . , , , - 18

TAXISnet , , . , , - , (Tahinakis et al., 2006).

2.5 . - 19

TAXISnet

Cap Gemini 7 . , . , () () . , 76%. 2006, ( ). , , (EU 27+).

2.3 . 76% - 20

TAXISnet . :

2.3 . , . , . , 58%, , 50% 2006. , , .

-

- 21

TAXISnet

2.4 . , , . . , .

2.5 .

-

- 22

TAXISnet , , ( 2.6). .

2.6 . . , , .

2006, , 68%, 8% (EU27+) ( 2.7). , , . . - 23

TAXISnet , 11%, 36% ( 2.8). (, http://www.kep.gov.gr), 88%, 75% . , . , , . Cap Gemini, .

2.7 .

-

- 24

TAXISnet

2.8 .

-

- 25

TAXISnet

3. TAXIS TAXISnet , , , Taxis TaxisNet , (Taxation System). , . TAXIS ( Taxation Information System ) . . servers , , . . , , , (Intracom IT Services). , . , , , TAXIS. To TAXIS & , . (.. , , , , .) . (.. - 26

TAXISnet ) 10.000 300 (Intracom IT Services). TAXIS (Intracom IT Services): ( ) . (...) ... , , . / . ' , . , , . / , , . , .

-

- 27

TAXISnet , , / . / , . . , , , , . (...) ... , , (). , . , . / . , . , , .

-

- 28

TAXISnet / , . , , , , , . . () , . TAXIS, ( 3.1). TAXIS ( Taxation Information System ) : :

, , , . : , . . . .

-

- 29

TAXISnet

3.1. . (: Observatory on Interoperable e-Government Services, Papadimitriou, 2004 ) TAXIS ( ), . Internet. , . , . .... , TAXISnet. TAXISnet : - 30 , ,

TAXISnet , ... ..., , . 24 , 7 . . . , TAXISnet : . (e-banking). TAXISnet, (: , http://www.gsis.gr): (1, 2, 3, 9). ... / ( V.I.E.S.). / -. (). .

-

- 31

TAXISnet , .... ( , e, , ..). TAXISnet , . TAXISNet 2 5 (e-Europe) (Papadimitriou, 2004). ... , TAXISNet ( 3.2). 2006 M-TAXIS (Mobile TAXIS). , . . M-TAXIS . , .

-

- 32

TAXISnet

3.2 ... (: Observatory on Interoperable e-Government Services, Papadimitriou, 2004 ) , , , , . . SMS .

-

- 33

TAXISnet

4. IS Success Model , , . , , (Rai, Lang, & Welker, 2002). Barnes Vidgen 2003, . E-Qual, . E-Qual QFD (Quality Function Deployment), To E-Qual 1998 : , . , WebQual , Barnes Vidgen 2002. FSMKE (Forum for Strategic Management Knowledge Exchange) , o . , . , . , . , Gounaris Dimitriadis 2003. - 34

TAXISnet . : , . SERVQUAL, , , . SERVQUAL Berry,Parasuraman Zeithaml 80, . , WebQual Barnes Vidgen. , WebQual: , . WebQual, , , , WebQual. , Iwaarden, Wiele, Ball, Millen 2002. , SERVQUAL, , . , . , , . , . , - 35

TAXISnet . , . , . . 293 , , , . , Eriksson, Friman Norman. E-S-QUAL, Parasuraman, Zeithaml Malhotra 2005 . E-S-QUAL , . E-S-QUAL: , . , . , , . 58 , . Oreste 2005 . , . - 36

TAXISnet , , . , : , , , . . . Sukasame 2004, , , , , . . , , , . , 147 . . Horan, Abhichandani Rayalu 2006 , ATIS (Advanced Travel Information Systems), . EGOVSAT. ATIS, . - 37

TAXISnet , Fu, Farn Chao ( , barcode ). 2003 1998 , eTax, 40% . TAM, , , . , . (TPB Theory of Planned Behavior) . , (Subjective Norms - SN) (Perceived Behaviors Control - PBC) (Behavior Intention - BI). , . () , , (SN) , (PBC) . , , PU PEOU TM, (PR Perceived Risk) , - 38

TAXISnet (Compatibility - CMP), PU PEOU. (Technology Acceptance Model ), Lin Wu 2002, . OSQ (Online Service Quality) : , , . . , . . . 433 , , . , , . . (Theory of Reasoned Action) Fishbein Ajzen (Technology Acceptance Model) Davis, , . WebQualTM. : , , , , , , - 39

TAXISnet , , , , . , (Perceived Ease of Use) (Perceived Usefulness) Davis (Loiacono et al, 2000). Cai Jun 2003 . , , . , , . . , , . . . , , . , Yen Lu 2008 . (expectancy disconfirmation theory - EDT). Oliver 1980 , , , . , - 40

TAXISnet , , . , . , : , , : , . , . DeLone McLean (1992) . , : , , , , (individual impact), (organizational impact) ( 1). , . DeLone McLean Juhani (2005) . . , . Delone cLean , . (convenience of access, flexibility of the system, integration of the system,and response time) - 41

TAXISnet (accuracy, precision, currency, timeliness, reliability, completeness, conciseness, timeliness, reliability, completeness, conciseness, format and relevance). . , Delone cLean . , .

4.1. DeLone McLean (1992) Seddon Kiew (1994) DeLone McLean . , (Use) (Usefulness) , (User Involvement) DeLone McLean. DeLone McLean, Ramhal, Nor Mohd 2007. 201 , , - 42

TAXISnet . , , , . DeLone McLean (1992), Seddon (1997) . Seddon,

: , (., ), . Seddon , (Use) DeLone McLean (Perceived Usefulness), . , DeLone McLean (2003) , (Wang & Liao, 2007). DeLone McLean, , (individual impact), (organizational impact) (net benefits) ( 2).

-

- 43

TAXISnet

4.2. DeLone McLean DeLone McLean, ( 1). (System Quality), , . , , , , , . (Information Quality), . , , , . (Service Quality), , , , , . , , - 44

TAXISnet , . (Usage) , , , , . , , , , . (User Satisfaction) , , , , , . . o (Net Benefit) , , , , , , , , . , , . , (System Quality), (Information Quality). , , , , (DeLone & McLean, 2003).

-

- 45

TAXISnet

4.1. DeLone McLean

-

- 46

TAXISnet , , , (System Usage) (Intention to Use) DeLone McLean (Wang & Liao, 2007). (Government to Citizens - G2C), (.. , .., ). , DeLone McLean (Wang & Liao, 2007). DeLone McLean (2003) , , . , DeLone McLean TAXISnet . Wang Liao (2007) . DeLone McLean, . 119 , , DeLone McLean.

-

- 47

TAXISnet

5. .

DeLone McLean (2003), , (Information Quality), (System Quality), (Service Quality), (Use), (User Satisfaction), (Percieved Net Benefit) . , (Use), , . DeLone McLean (2003) , , , . , , , , . , , . DeLone McLean (2003) , , , . , (DeLone & McLean, 2003).

-

- 48

TAXISnet (Seddon, 1999). TAXISnet , , . , , , . , (Wang & Liao, 2007). , , DeLone McLean (2003). , . DeLone McLean , , . , , , , ( ) ( 3). DeLone McLean ( ) , , ( ) . , , . DeLone McLean(2003), . , - 49

TAXISnet . , , , TAXISnet ( 2).

SYSTEM QUALITY

Y1 Y4

USE

Y8 PERCEIVED NET BENEFIT Y9

INFORMATION QUALITY

Y2 Y5 Y1 USER SATISFACTION

Y3

Y6

SERVICE QUALITY

5.1.

-

- 50

TAXISnet 1 H TAXISnet. 2 TAXISnet. 3 TAXISnet. 4 TAXISnet. 5 TAXISnet. 6 TAXISnet. 7 TAXISnet. 8 TAXISnet. 9

TAXISnet.

5.1.

-

- 51

TAXISnet

6. 7 . 7 . 1. : 2. : 20-29 30-39 40-49 50-59 59+ 3. : , : 4. TAXISnet ; .................................. .................................. .................................. .................................. .................................. ..................................

5. /;

6. /;

6 1 1-2 3-4 5-6 Total 87 3 11 9 21 131 66,4 2,3 8,4 6,9 16,0 100,0 Valid Percent 66,4 2,3 8,4 6,9 16,0 100,0 Cumulative Percent 66,4 68,7 77,1 84,0 100,0

7.5. : / , 71 , 42 , 10 8 .

-

- 63

TAXISnet

Frequenc y Percent Valid Total 71 10 8 42 131 54,2 7,6 6,1 32,1 100,0 Valid Percent 54,2 7,6 6,1 32,1 100,0 Cumulative Percent 54,2 61,8 67,9 100,0

7.6. : , TAXISnet, . 93.9% , 73.3% ... .. Frequen cy Percent Valid Total 8 123 131 6,1 93,9 100,0 Valid Percent 6,1 93,9 100,0 Cumulative Percent 6,1 100,0

7.7. : ..

.. Frequenc Valid y Percent Percent Valid Total 35 96 131 26,7 73,3 100,0 26,7 73,3 100,0 Cumulative Percent 26,7 100,0

7.8. : .. - 64

TAXISnet 52.7% , 48.1% 9, , 73.3%, . .. Frequenc y Percent Valid Total 62 69 131 47,3 52,7 100,0 Valid Percent 47,3 52,7 100,0 Cumulative Percent 47,3 100,0

7.9. : ..

9 Frequenc Perce y nt Valid E9 Total 68 63 51,9 48,1 Valid Percent 51,9 48,1 100,0 Cumulative Percent 51,9 100,0

131 100,0

7.10. : 9

Frequen cy Percent Valid Total 35 96 131 26,7 73,3 100,0 Valid Percent 26,7 73,3 100,0 Cumulative Percent 26,7 100,0

7.11. :

-

- 65

TAXISnet , TAXISnet,

, , , :

Descriptive Statistics N 131 6,00 1,00 7,00 6,1679 1,19713 131 6,00 1,00 7,00 5,1450 1,37069 131 5,00 2,00 7,00 5,9389 1,02098 131 131 6,00 5,00 1,00 2,00 7,00 7,00 5,7405 5,7099 1,15417 1,17335 131 6,00 1,00 7,00 5,5725 1,23432 131 6,00 1,00 7,00 5,3053 1,27637 131 6,00 1,00 7,00 5,7252 1,23446 131 131 6,00 6,00 1,00 1,00 7,00 7,00 5,3282 5,6412 1,34989 1,43617 131 131 131 Range 5,00 6,00 6,00 Minimum Maximum 2,00 1,00 1,00 7,00 7,00 7,00 Mean 5,8550 5,1298 5,8626 Std. Deviation 1,09630 1,29137 1,14195

-

- 66

TAXISnet Valid N (listwise) 131 131 6,00 1,00 7,00 5,9389 1,16193 131 5,00 2,00 7,00 6,0382 1,13276 131 6,00 1,00 7,00 5,8015 1,13286 131 6,00 1,00 7,00 5,4046 1,17525 131 6,00 1,00 7,00 5,3893 1,16072 131 6,00 1,00 7,00 5,6336 1,34282 131 131 4,00 5,00 3,00 2,00 7,00 7,00 5,8397 5,7786 1,06567 1,22343

7.12. : Mean , Std. Deviation , "" . , . Range . . - 67

TAXISnet TAXISnet. , 83%, 73%, 83,5%, 76%, 80%. , 81,5%, 75%, 79,5%, 82%. , 81,57%, 84,5% 73,5%. , 88%, TAXISnet , 83,4%, 82,5%, , 80%, . , 76.9% TAXISnet, , 77,2%. 82,8% , 86,2% , 84,8% .

-

- 68

TAXISnet , .

Descriptive Statistics N Valid N (listwise) 131 131 131 131 131 131 131 Range 5,00 5,75 4,33 4,75 6,00 4,67 Minimum Maximum 2,00 1,25 2,67 2,25 1,00 2,33 7,00 7,00 7,00 7,00 7,00 7,00 Mean Std. Deviation

5,5634 ,90121 5,5859 1,05510

5,5980 ,93892 5,8550 ,91670 5,3969 1,08081

5,9262 ,98301

7.13. : , , , , ( , , ), . , 42,7% , 27,5% .

-

- 69

TAXISnet Frequency Percent Valid Percent Valid 1 2 3 4 5 6 7 Total 1 ,8 1 ,8 5 6 26 56 36 131 3,8 4,6 19,8 42,7 27,5 100,0 ,8 ,8 3,8 4,6 19,8 42,7 27,5 100,0 Cumulative Percent ,8 1,5 5,3 9,9 29,8 72,5 100,0

7.14. : , TAXISnet, 38.2% , 40,5% .

Frequency Percent Valid Percent Valid 2 3 4 5 6 7 Total 4 1 ,8 6 17 50 53 131 4,6 13,0 38,2 40,5 100,0 3,1 ,8 4,6 13,0 38,2 40,5 100,0 3,1 Cumulative Percent 3,1 3,8 8,4 21,4 59,5 100,0

7.15. :

-

- 70

TAXISnet TAXISnet, 39.7% , 35,9% .

Frequency Percent Valid Percent Valid 1 2 3 4 5 6 7 Total 1 ,8 2 2 9 18 52 47 131 1,5 1,5 6,9 13,7 39,7 35,9 100,0 ,8 1,5 1,5 6,9 13,7 39,7 35,9 100,0 Cumulative Percent ,8 2,3 3,8 10,7 24,4 64,1 100,0

7.16. : , , 51,1% , 6 7 Likert, 29% (7 7 Likert) TAXISnet.

-

- 71

TAXISnet Frequency Percent Valid Percent Valid 2 3 4 5 6 7 Total 1 ,8 5 5 15 67 38 131 3,8 3,8 11,5 51,1 29,0 100,0 ,8 3,8 3,8 11,5 51,1 29,0 100,0 Cumulative Percent ,8 4,6 8,4 19,8 71,0 100,0

7.17. :

Oneway Anova , () (Oneway Anova). ( , ) (). . , .

-

- 72

TAXISnet

1H TAXISnet.

0.007

0.000 0.086

0.005

Sig. One-Way Anova ( significance level = 0.05). , , , F>1 Sig.1, (Sig.) >0.05 : H TAXISnet . :

-

- 73

TAXISnet

ANOVA Sum of Squares Between Groups Within Groups Total Between Groups Within Groups Total Between Groups Within Groups Total Between Groups Within Groups Total 48,207 138,098 186,305 63,789 83,844 147,634 38,805 155,775 194,580 62,864 171,548 234,412 Df 18 112 130 18 112 ,749 130 18 112 130 18 112 130 3,492 1,532 2,280 ,005 2,156 1,391 1,550 ,086 3,544 4,734 ,000 Mean Square 2,678 1,233 F 2,172 ,007 Sig.

7.18. Oneway Anova: 1

2 TAXISnet..

Sig. One-Way Anova ( significance level = 0.05). , , F>1 Sig.1, (Sig.) >0.05 : TAXISnet .. : - 74

TAXISnet

0.093

0.000 0.051

0.097

ANOVA Sum of Squares Between Groups Within Groups Total Between Groups Within Groups Total Between Groups Within Groups Total Between Groups Within Groups Total 33,398 152,907 186,305 61,923 85,710 147,634 37,979 156,601 194,580 41,714 192,698 234,412 Df 16 114 130 16 114 ,752 130 16 114 130 16 114 130 2,607 1,690 1,542 ,097 2,374 1,374 1,728 ,051 3,870 5,148 ,000 Mean Square 2,087 1,341 F 1,556 ,093 Sig.

7.19. Oneway Anova: 2

-

- 75

TAXISnet

3 TAXISnet..

0.000

0.000 0.000

0.000

Sig. One-Way Anova ( significance level = 0.05). , F>1 Sig.1 Sig.1 Sig.1 Sig.1 Sig.1 Sig.1 Sig.