The Research on the Quality and Customer’s Satisfaction of Administration of Taxation∼A Case Study of Miaoli Office, National Tax Administration

• Main Authors: Wen-Shiang Chang, 張文湘
• Other Authors: Yun-Hua Su
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/28135704503938049627

碩士 === 靜宜大學 === 企業管理學系 === 90 === As the trends go, government functions extended continuously and the people participating in public affair becomes more and more frequently, and they ask the government to better the service quality provided. In the 21st century, the government recognized that in order to acquire competitiveness advantage, it must have effectiveness and good service. National Tax Administration is to provide services both for the people and the government, to collect taxes for the government and to provide convenient ways for the people, when they do their obligations. Therefore, in order to raise the service quality and customer’s satisfaction for the taxation, National Tax Administration should be customer-oriented. The objective of the research is to find out the relationship between the taxation administration quality and the customer’s satisfaction. In the case study, I composed the questionnaire and applied random sampling. The samples are mainly from the people who came to the National Tax Administration Miaoli office for business. Totally, 420 copies of questionnaire were issued, 404 copies returned, 342 copies were effective, and the effective rate is 81.4%. The result shows that the gap between the people’s expectation and the recognition of the administration quality is significantly wide. The service quality of taxation administration consists of three dimensions, empathy and reliability, tangibility and availability. The quality of conception service is the determinant, and it has significant positive correlation with the customer’s satisfaction. Sex, education, marital status, and personal income are the key factors for the customers’ satisfaction.