Dual Model에 기반한 전자세금계산서 발행시스템 수용에 관한 연구: ASP 이용자 측면에서

With rapid advances in IT and the Internet technologies, the scope of business-to-business electronic commerces has been dramatically increasing. This led the needs of electronic delivery for the various tax invoices and finally brought into being many ASP(Applicaiton Service Provider) agents that provided ETIS (Electronic Tax Invoice Systems) via the web as a service. Since early 2011, Korean Government has obliged the corporations to use ETIS, in order to reduce the compliance cost in the corporation tax, improve the business processes, and increase the productivity. However many researchers point out that researches analyzing the potential risks and benefits of ETIS rarely exist. The purpose of the study is to examine the acceptance of the ASP services for ETIS and to propose the improvement plans of the services. The study presents the results of a rigorous research efforts to investigate the benefits and costs for ETIS from agents' standpoints. A dual model was applied to the ASP services for ETIS because the expectation and risk of ETIS tended to simultaneously occur. The study proposes a set of hypotheses, inducting the relationships with the intention to use ETIS and comparing the benefits and risks of ETIS. To test the research model and hypotheses, the study targeted ASP users requesting electronic tax invoice services via the web. All dimensions of the dedications and constraints factors were generally or operationally defined and measured using the 7-point Likert scale. To ensure the content validity and reliability of the survey questionnaire, the pre-tests and test-retests were performed. The survey data was collected to capture the respondents' subjective perception for the identified variables. The study utilized a structured equation model to structure data collection and establish the various paths to the intention to use ETIS. After collecting the survey data,the proposed model and paths were analyzed using the smart PLS package. Findings indicate that the increased productivity through business process innovation using ETIS satisfies the expectation of the agents and sequentially leads to the dependancy for the ASP agents　and continuous use of ETIS systems. In addition, the significant implication of findings is that although the scramble for poor ASP agents leads to switching costs, the corporations using ETIS are willing to pay switching costs in the short view. This implication illustrate how the corporations sequentially accept the ETIS. On the other hand, it could not be confirmed by the results that the dependence for ASP agents leads to the trust for the agents and that the trust results in the intention to use ETIS. The study stresses the significance of switching costs and willing to pay in the short view to make the corporation enhance the intention to use ETIS. Despite of a couple of limitations to which the study confronts, the study would contribute especially when the Korean government is willing to refer in vitalizing the electronic tax invoice policy. Since the ASP for ETIS is still in the early stage, and studies researching the acceptance of ETIS rarely exists, the study may provide both practical and theoretical framework for future research.