創新智慧金流工具—行動支付，已成為各先進國家及城市促進商圈發展和擬定市場行銷策略之利器，國內市場也正從萌芽期進入發展初期，但應用於公共費用支付之相關研究仍為罕見。政府在推動行動支付繳納規費和稅捐時，必須要了解究竟那些因素影響民眾使用這項服務的意願，才能制定有效措施，順利推動行動支付，具體實踐掌上政府理想，提供民眾便捷的生活環境。本研究以價值接受模式為基礎架構，加入知覺風險、信任及行動支付特性，探討影響民眾採用行動支付繳納政府規費或稅款意圖的關鍵因素。我們採用網路問卷調查曾經使用過行動支付者，共收集471份有效問卷，並透過結構方程模式分析資料。研究結果顯示知覺價值、知覺風險及信任對採用意圖有顯著影響；行動性、相容性及便利性對功能性利益有顯著影響；功能性利益、經驗性利益、象徵性利益及技術性對知覺價值有顯著影響。 Mobile payment, an innovative payment instrument, has been widely applied to promoting the development of business districts and working out marketing strategies in technologically advanced countries and cities. While our domestic market starts stepping into the early stage of mobile payment development, studies on using mobile payment to pay public expenses are still seldom found. However, key factors affecting citizens’ intention to use mobile devices to pay government fees and taxes need to be identified and appropriate measures be developed and applied to ensure successful promotion of this service to public.Based on the Value-Based Adoption Model, VAM, this study integrated perceived risk, trust, and M-payment characteristics into the research model to explore the key factors that affect the usage intention of mobile devices to pay government fees and taxes. An online questionnaire survey was conducted to collect data. 471 valid responses were collected and analyzed with structural equation modeling, SEM, technique. The results showed that perceived value, perceived risk, and trust affected the intention to use mobile payment; mobility, compatibility, and convenience affected functional benefits; and functional benefits, experiential benefits, symbolic benefits and technicality affected perceived value.