Among the different immigration streams in Canada- family reunification, economic immigrants and refugee protection- newcomers have cited diverse experiences. This is problematic since Canada has a goal of increasing its population to a hundred million within the next seventy-eight years (Century Initiative, 2020). Sixty-two million new Canadians facing inconsistent settlement experiences would be considered a failure of this policy (Century Initiative, 2020). The literature of integration in Canada diverges into two streams: economic model of conformity and socio-cultural. According to the literature, Canada’s immigration policies use more of an economic conformity model than a socio-cultural conformity model of integration, with the former more widely cited. The strength of Canada’s economic conformity model was challenged when comparing immigration policies and immigrant outcomes with Australia and New Zealand. Using a case-oriented comparative analysis, performance indicators demonstrated that Canada had the strongest socio-cultural integration policies between the three cases. These findings were triangulated by a document analysis of Immigration, Refugee and Citizenship Canada’s departmental plans and performance reports from 1998 till 2020. Analyzing the evolution of immigration policies across the different streams found that the federal government decentralized policies and programs to the provincial level. This allowed newcomers to better adapt to the needs and environment of their specific provinces, confirming Canada’s socio-cultural approach to integration. Canada’s strength in its immigration policy resulted in the federal government’s ability to decentralize programs and policies to the provincial level such as welcoming and integrating new immigrants. The document analysis also found inconsistencies with performance indicators measuring integration across the three streams: economic immigrants were only assessed on economic integration factors whereas family reunified immigrants and refugees were only assessed on socio-cultural integration indicators. / Graduate

電子化政府是現代政府知識經濟時代發展之趨勢。政府的服務能力可以藉由電腦、網路的使用而大大提升；然而，在我國各種朝向電子化政府的政策中，網路報稅堪稱為時間較長且涵蓋範圍較完整的計畫之ㄧ，自1997年開始試辦到現在已有九年，在這樣的長年實施之中，卻仍存近百萬的二維條碼申報系統使用家戶；在現階段的進程上是否只需多加過渡的步驟便可成功邁向稅務網路化的最終目標。本研究採質、量混合研究法。採行先問卷發放，探究民眾不願意跟隨政策而改變報稅工具的原因；再以質化訪談專家學者，交叉詰問提出標的團體在科技進步與政策變遷的過程中，是否能夠不被遺落在後，在政府帶領下提出解決之道。 綜合而言，無論是自量化或是質化的訪談之中發現，民眾不願意順服的因素不外乎政府使用錯誤的對策來因應政策問題；如對於民眾的慣性使用未加以重視民眾，以及當民眾已不信任政府之作為時，卻又強制性地施加壓力，引發民眾產生在適應上的困難；政府忽略了在二維的過程下可以提供的學習階梯以使民眾適應。民眾的不願意順服便展現於其對於政府的不信任與堅持其使用方式（二維條碼報稅）之上。正因如此，面對政府的作為無法解決問題，而自然形成在政府做為下不願意改變自我行為的失落標的團體，本研究即是指仍堅持使用二維條碼系統申報個人綜合所得稅者；其同樣必然會發生於現今各項電子化政府政策中。 正因為它的自然發生且面對正變遷中的政策，政府能做的便是建置基礎設施，讓網路報稅政策回歸自然的手來主導它，讓過渡與變遷的機制面對科技的進入，以民眾與政府的雙方面向加以權衡，政府僅是操槳的手，為出現失落標的團體的政策，提供快速演化至下一階段的輔助，增加其順服的條件，並加強誘因的提供上做出與市場相同的行銷動力。 政府保留二維條碼申報制度，不僅為不確定的網路虛擬時代提供具實體性的安全感，又可以是電子化的加速處理。當然這些都是在政策呈現變遷的過程中，所進行的取捨。當民眾要的不再是基於效率與服務的兼具時，報稅手段的思索就不再是一項重點。面對報稅政策的未來，為民眾的需求提供效率的服務應放在第一考量，接著是邁向科技的進程的基礎建設須建置完備，安全機制、人員在訊練等等，才是增進邁向全面網路實質申報的必需手段。 關鍵字：政策變遷、政策演化、政策順服、個人綜合所得稅、二維條碼。