隨著智慧型手機的蓬勃發展，新穎的行動服務和APP不斷推陳出新，加上行動網路盛行的推波助瀾之下，以行動為基礎的支付模式已漸漸開始應用到日常生活之中，政府為達成便民納稅也持續不斷的推動電子化服務，其運用的範圍也愈來愈廣泛，使用繳稅方式也逐步邁向無現金交易的時代。
根據過去參考文獻歸納出四個主要構面：行動裝置、服務便利、交易安全及科技接受，並藉由決策實驗室分析法(DEMATEL)釐清各變數之間的影響性及關係性。再以網路層級分析法(ANP)找出各項評估構面的重要性排序。分析結果顯示使用者最重視的是交易安全，其次為服務便利。最重視的因素是使用安全機制，其次是個人資料保密。本研究將針對分析結果提出研究建議，期望能夠作為行動繳稅服務提供者在制定行動繳稅服務之參考依據，進一步提升使用者對行動繳稅的使用意願。
With the rapid development of smart phones, innovative mobile services, constant introduction of new Apps and the facilitation of mobile networks, mobile-based payment models have gradually begun to be applied to our daily life. To make it easier for citizens to pay tax, the government also continues to promote electronic services. The available applications are getting broader, leading the payment of tax to an era of cashless transactions.
We summarize four main dimensions based on the past references: Mobile devices, Ease of use, Transaction security and Technology acceptance. The decision-making trial and evaluation laboratory (DEMATEL) is then used to clarify the effect and relationship between each variable. The method of analytic network process (ANP) is then adopted to find the order of significance of each assessment criteria. The analysis showed that the most important factor is the Transaction security followed by Ease of use, The most important factor is the use of security mechanisms, followed by the confidentiality of personal data. This study will provide recommendations based on the analysis results, hoping that they can serve as a reference for service providers in the business of tax payment by mobile wallet and further enhance the use intention.
