由世界觀光旅遊委員會(World Travel and Tourism Council,WTTC)在2015年所公布的觀光評比中顯示,台灣擁有很好的環境來發展觀光,可是觀光業對台灣 GDP 的貢獻卻低於全球平均值,政府對於觀光應該要更加重視與努力,才能趕上全球經濟的發展。台灣擁有豐富的宗教與文化資源,深具發展觀光之潛力。根據觀光局在 2013 年所公布的「國人旅遊狀況調查報告」顯示,宗教旅遊在國內旅遊目的中佔 5.3%,含有宗教活動的旅遊佔 10.1%,可見宗教旅遊的重要性。 本研究旨在探討台灣民眾參與宗教旅遊之影響因素,以台灣民眾為研究對象,採用行政院交通部觀光局之「國人旅遊狀況調查」問卷資料為研究樣本,以2001年至2013年為研究期間。然而,旅遊參與是一種自我選擇的過程,若僅選取有從事旅遊者的樣本進行估計,可能會因樣本選擇性而產生較大的誤差。為了解決此一問題,本文採用 Heckman(1979)之兩階段模型,將問題探討分成兩個面向。第一部分,採用 probit model 探討影響台灣民眾參與旅遊的決定因素;第二部分,採用 multinomial probit model 探討影響台灣民眾參與含有宗教元素的旅遊之決定因素。研究結果顯示:(1)年齡較大、職業為高階專業、居住地為非都會區者參與宗教旅遊的機率較高;(2)教育程度愈高、收入愈高者、國內經濟成長時參與宗教旅遊的機率較低;(3)宗教旅遊機率並無明顯的時間趨勢,也不受婚姻狀況與性別影響。 由研究結果可知,「年紀輕」、「高學歷」、「高收入」的三個族群參與宗教旅遊的機率較低,政府應該要輔導宗教團體培育更多的人才,將藝術、文化與在地元素融入宗教表演,並努力向下扎根,規劃出更多能吸引學齡前兒童及小學生的活動與展覽。藉此,讓宗教旅遊的質與量能同時提升,增強台灣發展觀光的能量,突破目前經濟發展的困境。 The data of the tourism industry overview statistics announced by the 2015 World Travel and Tourism Council (WTTC) show that Taiwan owns a good environment for developing tourism, but the tourism contributes less to Taiwan’s GDP in comparing with global mean. Therefore, the Government should pay more attention and make more efforts for tourism to catch up the development of the global economy. There are abundant religious and cultural resources which show great potential for developing tourism in Taiwan. According to the data of Survey of Travel by R.O.C. Citizens announced by the 2013 Taiwan Tourism Bureau show that religious tourism accounts for 5.3% of domestic tourism purposes and the tours which contain religious activities account for 10.1%. Thus, it shows the importance of religious tourism. The research purpose to explore the determinants of religious tourism in Taiwan and it is based upon the data of the questionnaires Survey of Travel by R.O.C. Citizens of Taiwan Tourism Bureau ranging from the period of 2001 to 2013. However, participation in religious tourism is the process of self-selection, it may make more errors by sample-selection if we only estimate by the samples of tourists. The Heckman two-stage model is adopted to solve the problem and the research questions can be divided into two dimensions. First, the probit model is adopted to explore the determinants of tourism in Taiwan. Second, the multinomial probit model is used to probe the determinants of tourism which contain religious elements in Taiwan. The results in this research are shown as below: (1) people who are older or live in the non-metropolitan area have more probability to participate in religious tourism (2) people who are higher educated or higher revenue or when domestic economic grows, have less probability to participate in religious tourism (3) the probability to participate in religious tourism isn’t obvious with time trend and isn’t affected by marital status or gender. The results in the study indicate that younger, higher educated, and higher revenue people are the three groups that have less probability to participate in religious tourism. The government should assist religious groups to train more crews to integrate arts, culture and the local elements into religious shows and try to root downward, plan more activities or exhibitions for attracting preschoolers and pupils. Whereby, the quality and quantity of religious tourism can be promoted simultaneously and it can enhance the energy of developing tourism in Taiwan, and overcome the difficulties of developing economy currently.