The following information was submitted:
Transactions: WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS
Transactions ID Number: 89-183
Full Name: Hiroyuki Kawaguchi
Position: Other
Age: ON
Sex: Male
Address: 1-7-4-205 Ikku-minami-machi, Kochi city, Kochi
Country: JAPAN
Tel: +81 88 855 3343
Tel prefix:
Fax: +81 88 855 3343
E-mail address: info@kawaguchi.com
Other E-mails: hiroyuki_kawaguchi@ken2.pref.kochi.lg.jp
Title of the Paper: Incentive Effects on the Decision to Utilize e-Tax and Motor OSS in Japan
Authors as they appear in the Paper: Hiroyuki Kawaguchi
Email addresses of all the authors: hiroyuki_kawaguchi@ken2.pref.kochi.lg.jp, info@kawaguchi.com
Number of paper pages: 14
Abstract: The author conducted a survey of 100 administrative scriveners who file tax returns in regards to whether or not they utilize e-filing and tax payment systems for national taxes (e-Tax) at the time of filing income tax returns as well as in regards to factors that resulted or did not result in such utilization. According to the survey results, a 5,000 yen tax credit is considered to serve as an incentive to promote e-Tax utilization. Those who continue to utilize e-Tax also tend to be interested in other incentives. On the other hand, a demographic exists who choose not to utilize e-Tax regardless of the monetary incentive, indicating the limitation of the monetary incentive. Meanwhile, the same survey was also conducted in regards to one stop service for procedures relating to automobile ownership (Motor OSS) governed by the Ministry of Land, Infrastructure, Transport and Tourism, but the number of cases of utilization was zero. As a nationwide trend, the rate!
of utilization was 0.7% (11,175 vehicles), indicating a stagnant rate of utilization. The author assumed that a policy to design effective incentives can be established by comparing incentive factors for e-Tax with those for Motor OSS and analyzing the differences, and for that purpose prepared a buyer persona (virtual character) in consideration of the background on the side of an automobile buyer. Incentives that are effective in the case that this buyer persona utilizes Motor OSS were investigated and analyzed. As a result, it was found that monetary incentives for automobile buyers to utilize Motor OSS were not effective, including the incentive that does not require attachments as well as one stop service itself.
Keywords: e-Tax, Motor OSS, Decision making, Monetary incentive, e-Government, Online application, Questionnaire survey, Persona model
EXTENSION of the file: .pdf
Special (Invited) Session: Incentive effects in the decision to utilize e-Tax in Japan
Organizer of the Session: 697-326
How Did you learn about congress:
IP ADDRESS: 122.21.39.211
