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研究生:陳嫈芳
研究生(外文):Ying-Fang Chen
論文名稱:稅務機關服務品質之探索性研究
論文名稱(外文):An Exploratory Study of Service Quality in the Tax Administration
指導教授:劉宗其劉宗其引用關係
指導教授(外文):Tsung-Chi Liu
學位類別:碩士
校院名稱:國立成功大學
系所名稱:企業管理學系碩博士班
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2003
畢業學年度:91
語文別:中文
論文頁數:121
中文關鍵詞:服務傳送系統重要事件法稅務機構服務接觸服務品質
外文關鍵詞:service quailtyservice encounterservice delivery systemCIT methodtax administration
相關次數:
  • 被引用被引用:53
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  • 下載下載:159
  • 收藏至我的研究室書目清單書目收藏:10
本研究係在探討稅務單位服務品質之重要影響類別,以CIT法為主,輔以深度訪談法,針對曾與稅務單位接觸經驗之民眾進行調查,將收集到之稅務單位服務事件進行歸納分類,以了解稅務單位服務品質之類別並探索其在服務傳送系統中的連結關係,期有助於國內稅務服務品質之提昇。
目前國內稅務單位常就服務供給面提出便民服務措施,較未探討所提供之服務是否已實際切合人民的需求,因此造成公共資源的浪費,本研究研究動機之一即欲了解稅務單位所認知的服務品質與民眾所需求的服務品質之服務缺口,此外,在服務品質研究領域方面,相關的研究與文獻,可說是相當廣泛且深入,但主要集中在私部門領域上,關於公部門的服務品質探討則較為少見,目前國內探討公共行政服務品質的文獻亦不多見,探討稅務行政之服務品質更是少之又少,且主要應用Parasuraman, Zeitahml & Berry三位學者提出的SERVQUAL衡量服務品質,惟SERVQUAL之五項衡量構面,以研究者從事稅務工作之實務經驗,套用在稅務單位或是政府行政單位的服務品質研究上不一定完全配適,因此形成本研究應用探索性的研究方法來探討稅務單位服務品質的研究動機之二。
本研究不同於以往服務品質的探討模式,加入服務傳送系統的考量,以期能就服務流程對服務品質的影響作進一步的研究。又本研究應用重要事件法來調查稅務行政之服務品質,此研究方法以往較少被應用在公共行政服務領域上,此為本研究與其他研究不同之嘗試。
研究結果沿用Bitner et al.(1990)對服務接觸的三項分類:服務傳送系統、回應顧客需求及員工個人行為三類,可歸納影響稅務單位服務品質項目共有十八項類別,其中,服務人員的個人行為是影響服務品質的最重要因素,尤其是服務人員的態度,研究顯示民眾與稅務人員接觸時,對於最滿意事件最先想到的便是服務人員的態度,因此就迅速提昇稅務單位服務品質的策略而言,針對員工個人服務行為作訓練考核可能是最立竿見影,成本也最低的方式。此外在服務傳送系統之設施環境、資訊品質,與回應顧客需求之效率性、便利性方面,稅務機構仍有改進之空間。
The purpose of this research is to investigate what are the important factors that determine how high the servicing quality of the Tax Department of Finance Ministry to the citizens. This research applicated CIT method, and assisted by in depth -interviews with those who had contacted with the Tax Administration. Assorting the service they received form the Agency, so as to identify what kind of the services has the Agency done, and to investigate the linking relationship between them while they are delivering. I hope this research can serve to upgrade the tax service’s quality in Taiwan.
Now the Agency does more in the aspect of offering various services to the citizens, while conducts less effort in the respect of investigating if the citizens really need those services, so it might result in wasting the government’s resources. The purpose of this research is to narrow the gap between the government service supply and the citizens’ demand in view of tax services.
In the field of servicing quality research, there have been so many research papers deeply and extensively discussing on the subject of private sections; however, on topic of the government service quality research, there are not so many papers having been conducted. Now there aren’t many papers researching on the quality of public administration, and there is even less paper research on the tax administration. And most of the tax administration papers adopt PZB, three scholars, and the theory, SERVQUAL, to evaluate the service quality. However, the five evaluating factors in SERVQUAL, according to some scholar’s practical working experience, couldn’t in compliance with the evaluation of the service quality of tax agency or other government’s departments. This is the second reason for this research paper to adopt investigating method to conduct this paper.
What this research paper different from those previous ones is that this paper also takes the service delivering system into consideration, so as to investigate what will be the service process affecting on service quality. Moreover, this research conducts by the essential affairs method to research tax services. This essential affairs method used to be conducted various marketing behaviors and less in public administration field. This also makes this paper different from the others.
The conclusions of this research can be abbreviated as follows: there are 3 constituent surfaces and 18 categories that determined the tax agency’s service quality. Amid all of them, the most essential factor is the behavior of tax officers because it gives the citizens the foremost impression on the tax services. When we keep our eye on upgrading our service, the most essential strategy is to examine and check their service to the general publics, and it is also the most economic way to upgrade tax collecting services.
目錄
摘要
Abstract 2
第一章 續論 7
第一節 研究動機 7
第二節 研究目的 9
第三節 研究對象及範圍 9
第四節 研究流程 10
第五節 研究限制 11
第二章 文獻探討 12
第一節 服務定義及特性 12
第二節 服務品質 13
第三節 服務品質的衡量尺度 14
第四節 服務品質模式 19
第五節 服務品質衡量模式 23
第六節 服務傳送系統 25
第三章 稅務機關之行政服務品質 28
第一節 稅務體系 28
第二節 稅務服務系統 32
第三節 服務考核系統 34
第四節 文獻與實務之總結 36
第五節 研究架構 39
第四章 研究方法 40
第一節 研究設計 40
第二節 資料收集 41
第三節 資料分析 42
第四節 可靠度分析 44
第五章 研究結果 45
第一節 CIT法樣本背景資料 45
第二節 CIT法之研究結果 46
第三節 深度訪談法樣本背景資料 53
第四節 深度訪談法之訪談結果 54
第六章 結論與建議 58
第一節 結論 58
第二節 討論 59
第三節 研究限制與建議 60
參考文獻 62
附錄A:重要事件法訪談紀錄整理 67
一、滿意事件 67
二、不滿意事件 91
附錄B:深度訪談紀錄 116
中文部分
1.行政院研考會網站:http://w3.rdec.gov.tw 「民眾對公務人員服務品質的看法之民意調查」,民國92年3月。
2.行政院主計處網站:http://w3.gov.tw 行政院主計處新聞稿,民國92年2月21日發布,國民所得統計及國內經濟情勢展望。
3.行政院財政部網站:www.mof.gov.tw,「稅務各單位職掌權責」。
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5.財政部台灣省南區國稅局網站:www.ntas.gov.tw,「財政部台灣省南區國稅局之組織架構」。
6.財政部高雄市國稅局網站:www.ntak.gov.tw,「財政部高雄市國稅局之組織架構」。
7.研考雙月刊,26卷5期,民國91年10月,「單一窗口服務機制的推動」,楊秀娟。
8.研習論壇月刊,民國90年4月,第四期,「提昇公共服務品質與民眾滿意度-品質運動之反省與展望」,金玉珍。
9.財稅研究,32卷6期,民國89年11月,「綜合所得稅結算申報服務品質與納稅人滿意度關係之研究-以花蓮地區為例」,許永聰。
10.博物館學季刊,16卷1期,民國91年1月,「以品質缺口模式探討國立科學工藝博物館服務品質之研究」,江淑芳。
11.國立台北大學企業管理學系碩士論文,民國91年,「電子化政府便民應用服務民眾滿意度之研究-以電子化政府入口網站為例」,謝培仁。
12.財政部九十一年度研究發展專題報告,民國91年11月,「推展知識管理應用網際網路提供自動化服務之研究」,陳美琳。
13.財政部九十一年度研究發展專題報告,民國91年12月,「納稅服務遞送系統再造工程之研究-以綜合所得稅為例」,洪貴美、黃靜代、黃雅真。
14.財政部高雄市國稅局,民國88年,「稽徵機關運用ISO品質保證系統建立內部稽核制度之研究」,黃燕輝。
15.鄭紹成,民87年,「服務失誤類型之探索性研究-零售服務業顧客觀點」,管理評論,第十七卷第二期,頁25-43。
16.劉宗其、李奇勳,黃吉春、渥頓,民90年,「服務失誤類型、補償策略及再惠顧率之探索性研究-以CIT法應用於餐飲業為例」,管理評論,第二十卷第一期,頁65-97。
英文部分
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