The thesis studies the execution of the protection of taxpayer rights by local tax bureaus. By having Ming-shen Wang¡¦s The Integrated Framework for Public Affairs Management (2006) as theory basis, the key issue about safeguarding taxpayer rights is analyzed. This thesis applies V.C.S. Strategic Triangle introduced by Mark H. Moore (1995) to define three dimensions, namely, value, capacity, and support, and takes the public service values of tax officials into consideration. This thesis has conducted in-depth interviews and retrieved 367 pieces of valid questionnaires from local tax officials in southern and northern Taiwan. The thesis discovers that the public service values of tax officials incline to proficiency, responsibility, and fairness, emphasizing more on work performance than democratic administration. Most of the tax officials agree on the conceptions of value, capacity, and support of safeguarding taxpayer rights, and those conceptions are not affected by different public service values. On the conception of value, tax officials believe that substantive taxation adhering to fairness and justice can truly safeguard taxpayer rights. Tax officials at basic level believe safeguarding taxpayer rights will affect work efficiency and tax income. Considering the aspect of capability, tax officials think that they have sufficient competence and attitude to ensure taxpayer rights. They attribute the difficulties in practice to the deficient tax system. Safeguarding taxpayer right will increase workload, and moreover, the efforts are not sufficiently reflected in annual performance assessment scores. On the aspect of support, tax officials agree on protecting tax payer rights but require more understanding in its content, and they feel the public do not see the efforts of tax administrations to safeguard their rights. This thesis makes four suggestions: first, tax officials shall modify their concepts of public service values; second, administrations shall train the officials to help taxpayers with empathy; third, performance assessment shall be conducted with Balanced Scorecard and V.C.S. Strategic Triangle; fourth, tax reform shall be continued, in order to fulfill fairness and justice in taxation.

Nonprofit organization (NPO) management has recently been a popular study field, to which the concept of strategic management has been also broadly applied. Notwithstanding it is nearly impossible for NPOs to calculate their outcomes accurately by evaluating the operational performance in monetary terms. The business world utilizes SWOT, the strategic analysis tool, to emphasize the external and internal environments and competitive advantages. That is however different form the nonprofit world which focuses on achieving public value. In order to effectively evaluate NPOs¡¦ operating performance, this study adopted the points of view of Mark H. Moore¡¦s (2003) V.C.S. Strategic Triangle and Ming-Shen Wang¡¦s (2005) Integrated Frame of Public Affair Management to manifest that public value could be the strategic management object for NPOs. By discussing the introduction of V.C.S Strategic Triangle to the NPOs in Taiwan, this research intended to discover the possible measures to improve operational performance. This study takes the Kaohsiung Jen-Ai¡As Home (KHJA) as a case example. The board members, consultants, committee members, and executives of the KHJA, officials of pubic sector, and clients were vis-a-vis interviewed based on a structured questionnaire. The goal of conducting the interviews was to discover whether the interviewees expected to improve the future performance when they put in labor power, finance, and facilities due to the organizational culture, value, and capacity. In other words, whether they responded to the social value and the support from both internal and external environments; shaped future organizational culture and capacity based on today¡¦s working experience; and remained the vision for public value in organizational short-term, midterm, and long-term plans and strategic management. . Research results: 1. social capacity could create people¡¦s well-being¡Xinstitutional design protects the people in need and ceases the plight; deprived situation would not be permanent. Bringing fortunate people and unfortunates, suppliers and dependents, as well as the young and the old people together would establish a stable social foundation for cohesive social welfare. 2. Re-positioning social welfare organizations as multi-service NPOs which are not only for traditional service of help but also the expression of the value of living quality and creation of public value. 3. Social welfare organizations could increase the supply efficiency, service flexibility and living quality with the model of mixed welfare economy, and avoid the financial crisis of welfare states. 4. The roles and functions of social welfare organizations have to be planned in a view of strategy including three key components¡X¡§value¡¨, ¡§capacity¡¦, and ¡§support¡¨ to guide the NPOs¡¦ future position and direction. Keywords: nonprofit organization, V.C.S. Strategic Triangle, Integrated Frame of public affair Management, public value

This research is in accordance with ¡§The Integrating Reference Frame of Public Affair Management¡]PAM¡^¡¨ to demonstrate ¡§The policy of the recognition of educational qualifications from Mainland Area¡¨ and apply Moore ¡¦s V.C.S., the triangle strategic analysis in Value, Capacity and Support addressed in 1995, in searching for the reference variables in value, capability and support while making policy and explain the different comprehensions among each policy-maker by the mold of Social Judgment Theory, SJT, engaging in the questionnaires of SJT and proposing the policy modification after comparing with general questionnaires to enhance the acceptance of the policy of the recognition of educational qualifications from Mainland Area. In Sept 1982, the Ministry of Education engaged in drafting ¡§The Method of the Examination and Recognition of Educational Qualifications from Mainland China¡¨ in accordance with ¡§Act Governing Relations between Peoples of The Taiwan Area and The Mainland Area¡¨ and released and administered the method in Oct 1997. However, next two years, this method was redressed from Control Yuan and put off the administration till now. Nevertheless, in more than one decade, cross-Straits policy and conditions, including international, politics, economy and society, has been changed a lot; the policy of the recognition of educational qualifications from Mainland area has been craved and even explored the avenue of judicatory relief without hesitation. The case of administrative lawsuit of ¡§the recognition of educational qualifications from Mainland area¡¨ filed by Cheng Shi-Chi, Mainland spouse, in May 2006 can be a good example. For this public policy of ¡§The Recognition of Educational Qualifications from Mainland China¡¨, the mode of policy-making what government considers seems closely bound up with the controversy of cross-Straits policy in Taiwan in these years. Its policy making is still being affected by the governing party and gets bogged down in the mud of dispute about nation independence and consolidation and becomes the clincher of social cognitive dispute in Taiwan. For solving such political predicament, the government must implement the perestroika on policy to decrease political factors in policy making. And for responding the intension of public policy which is under diversified society with various points of view, this text shall delve the related factors of policy in depth from the aspects of economy, society, politics and government to strengthen the systematic intension evaluated by public policy and refer this policy dilemma to the tactical issue. With using the V.C.S. tactical analysis to obtain the variables in the strategic decision and applying Social Judgment Theory in the individuals¡¦ cognition for the policy of recognition of educational qualifications from Mainland area and expect to reconcile the conflict of policy by clarifying the differences of cognition. To sum up, the research can be summarized as following four points. I. Most of people who took the questionnaires all think that the more policy formulation matching with the people's demand and considering the impact on education, the more the policy of "The Recognition of Educational Qualifications from Mainland China" shall be acceptable II. Most of people who took the questionnaires all think that the more policy formulation on considering the impact on the aspect of national security, the more the policy of "Recognition of Educational Qualifications from Mainland China" shall be unacceptable. III. With the three variables of policy-making, the students and parents from southern and northern Taiwan have different comprehensions for the policy of "Recognition of Educational Qualifications from Mainland China". IV. Most of people who agree at the recognition of educational qualifications from Mainland area are pre-engaging regarding the policy of "The Recognition of Educational Qualifications from Mainland Area" as the issue of people's demand; therefore, students' options for the location of studying overseas should be much respected. And those who disagree are pre-engaging regarding that policy as the issue of national security; the evaluation of impact on our intelligence security should be much taken account of while policy making. The solution should be setting off in social aspect to let people self-determine to comprehend the public affairs and build up a public sphere arising from the mechanism of liberty and equality. Per the mold that the public join the policy making with rational thinking and debating and integrating the individuals¡¦ different recognitions, making a common consensus in group and affecting the government in measure of administration to get the public value of policy back must be able to decrease the conflict in society and advance the development of society in harmony.