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研究生:蔡文德
研究生(外文):Wen-Te Tsai
論文名稱:國稅服務缺失與服務補救現況之探討-以桃園縣轄區稽徵機關為例
論文名稱(外文):A Study of National Tax Service Failure and Service Recovery Practices-Taking National Tax Administrations in Taoyuan County Area as Examples
指導教授:林陽助林陽助引用關係林祝英林祝英引用關係
指導教授(外文):Y.C.LinChu-Yan Lin
學位類別:碩士
校院名稱:東吳大學
系所名稱:企業管理學系
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:2004
畢業學年度:92
語文別:中文
中文關鍵詞:服務缺失服務補救關鍵事件法
外文關鍵詞:Service FailuresService RecoveryCIT
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摘 要
服務業已然成為現代產業的主流,服務業為了提昇競爭力,必須不斷
地進行維持老顧客及爭取新顧客的工作,因為顧客是企業的命脈,沒有了顧客等於宣告企業生命的結束。職是,要經營企業就脫離不了「顧客導向」的思維。其實不只是企業經營需要「顧客導向」的思維,最大的服務業者政府部門也要建立「顧客導向」的做法(林陽助,2003)。
根據學者對企業服務的研究顯示,「服務缺失」必然存在於服務業,因
此「服務補救」在服務產業中扮演著非常重要的角色。而「服務缺失」與「服務補救」對於稅務服務工作而言,由於1.稅務服務缺失攸關國家財政收入、2.稅務服務缺失對政府行政之不利影響更甚於其他行政工作、3.稅務服務補救實施得當,有助於良好徵納關係的維持,故其角色甚為重要。然而,國內現有文獻對於服務缺失、服務補救之研究多集中於私部門,對於公部門則尚不多見,由於公部門之範圍極大,因此本研究擇以國稅服務為標的進行這兩項議題的探討,以補充這方面之知識領域。
本研究以關鍵事件法(CIT),針對財政部台灣省北區國稅局桃園縣地 區納稅義務人所做的115份開放性問卷分析後,將稅務服務缺失分為兩大類六小類:第一大類為程序面服務缺失,其下區分為「服務接觸缺失」、「服務流程缺失」、「服務制度缺失」等三小類。第二大類為實體面服務缺失,其下區分為「核定內容有爭議」、「核定內容有錯誤」、「稅務制度不合理」等三小類。在兩大類服務缺失中以第一大類(程序面服務)缺失發生率較高,而在發生服務缺失後,納稅義務人會提出抱怨反應的比率,則以第二大類(實體面服務)缺失較高且為第一大類缺失的二‧六倍。
本研究進一步分析發現,造成程序面服務缺失的原因為:1.個人服務觀念與態度問題2.管理、制度、作業規劃問題3.稽徵人力不足問題4.專業能力問題5.其他問題等五項。而造成實體面服務缺失的原因為:1.專業、法令認知與訓練不足問題2.個人主觀、本位心態問題3.人為疏忽與錯誤問題4.業務太重、人力不足問題5.其他問題等五項。
依據開放性問卷情形與精英訪談對照發現,稅務服務補救方式與管道是多元且暢通的。而就服務補救回復措施產生公平性認知與時效性結果顯示:結果公平的滿意比率較程序公平、互動公平、時效性的滿意比率為高。
最後根據研究所得之分析結果,對國稅稽徵機關及後續研究者提供若干建議。
關鍵字:服務缺失,服務補救,關鍵事件法
Abstract
The service industry is obviously the main stream of the modern industries. To enhance the competitive ability, the service industry has to continuously maintain the original customers and strive for new customers. Because customers are critical to enterprises, without the customers, the lives of the enterprises will terminate. Therefore, the thinking of “Customer Orientation” is unavoidable for enterprises operation. Actually, the thinking of “Customer Orientation” is not only required for enterprises operation, it is also required for the largest service institute, the government, to build the “Customer Orientation” method of work. ( Y.C.Lin, 2003)
According to the research of the enterprises service of scholars, “ Service Failures” always exists in the service industry. Therefore, “ Service Recovery” plays an important role in the service industry. As far as “ Service Failures” and “ Service Recovery” are concerned to the taxes service work, due to the reasons as follow, they play important roles.
1. “ Taxes Service Failures” is highly related to the fiscal revenues of the country.
2. The unfavorable affect of “ Taxes Service Failures” is severer than other administrative works
3. If the practice of taxes service recovery were appropriately executed, it would be helpful to maintain the fine relationship between the tax bureaus and the taxpayers.
However, most of the domestic documents concerning “ Service Failures” and “ Service Recovery” focus on the researches of private sectors. There are few documents related to the public sectors. The range of the research of the public sector is broad, so this research chose to target on the studying of the two issues of the national taxes service in order to complement the knowledge of this field.
This research adopted CIT, (Critical Incident Technique). After processing the analysis of 115 open questionnaires to the taxpayers of the Taoyuan region of National Tax Administration of Northern Taiwan Province, Ministry of Finance, we classified the taxes service failures into two major categories, which include six sub-categories. The first major category is about the service failure of the aspect of procedures. We sort it into three sub-categories, “ the service failure of contacting”, “ the service failure of processing”, and “ the service failure of the system”. The second major category is about the service failure of the aspect of substantiation. We sort it into three sub-categories, “ the arguments of the auditing content”, “the errors of the auditing content”, and “ the unreasonable part of the tax system”.

Between the two major categories of the service failures, the probabilities of the failures of the first category, the service of the procedures, is higher. When the service already happened, the probabilities for the taxpayers to express the complaints are higher for the second category, the service of the substantiation. The ratio of the second category is 2.6 times of the first category.
After further analyzing, this research found out that the reasons to cause the service failures of the aspect of procedures are as follow,
1. The problem of the individual service concept and attitude.
2. The problem of management, system, and the operation design.
3. The shortage of the manpower of the levy work.
4. The problem of the professional abilities.
5. Other problems.
In addition, the reasons to cause the service failures of the aspect of substantiation are as follow,
1. The insufficiency of trainings, the professional abilities, and the legal recognition.
2. The problem of the personal subjective and selfish departmentalism attitude.
3. The problem of artificial ignorance and mistakes.
4. The problem of heavy workload and insufficiency human resources.
5. Other problems.
Based on the open questionnaires and the visits with the elites, we found out that the channel and the recovery approaches of the tax service are diversified and smooth. As to the measures of service recoveries to exercise influence over the fairness recognition and the timing effects, it shows that the ratio of the satisfaction of the outcome fairness is higher than the satisfaction ratios of the procedural fairness, interaction fairness, and the timing effect.
Finally, based on the results of the analysis of the research, we offer several suggestions to the national tax distractions and the future researchers.
Keywords:Service Failures, Service Recovery,
Critical Incident Technique( CIT)
目 錄
第一章 緒論………………………………………………………1
第一節 研究背景與動機…………………………………………1
第二節 研究問題與研究目的……………………………………4
第三節 研究流程…………………………………………………6
第二章 文獻探討…………………………………………………7
第一節 服務缺失…………………………………………………7
第二節 服務補救 ………………………………………………13
第三節 顧客抱怨行為 …………………………………………17
第四節 認知公平 ………………………………………………20
第五節 服務等待 ………………………………………………21
第三章 研究方法與設計…………………… …………………22
第一節 研究方法的選擇 ………………………………………22
第二節 研究對象 ………………………………………………25
第三節 資料蒐集 ………………………………………………26
第四章 資料分析與結果……… ………………………………29
第一節 樣本結構分析 …………………………………………29
第二節 服務缺失分析 …………………………………………30
第三節 服務缺失後顧客抱怨反應分析 ………………………58
第四節 納稅義務人認知的國稅服務缺失原因分析 …………61
第五節 稅務服務在結果、程序、互動與時效方面之分析 …64
第六節 服務補救方式分析 ……………………………………66
第五章 結論與建議 ……………………………………………68
第一節 結論………………………………… …………………68
第二節 建議…………………………… ………………………70
第三節 研究限制……………………… ………………………72
第四節 對後續研究者之建議………… ………………………73
參 考 文 獻
1.林陽助(民92),服務行銷,初版,台北。
2.江岷欽(民89),「政府再造與顧客導向的服務理念」。
3.行政院主計處編印,2003,「中華民國統計月報」,台北。
4.陳國嘉(民92),服務業行銷管理,初版,台北:五南圖書出版公司。
5.李建興(民91),當代財政學,一版,台北:新陸書局股份有限公司。
6.吳錦棉(民91),國內醫療服務缺失與服務補救現況之探討-以桃園縣區域醫院為例,元智大學管理研究所碩士論文。
7.輝偉偉(民85),顧客抱怨處理與顧客滿意關係之研究-綜合認知面與情感面之探討,國立中央大學企業管理研究所碩士論文。
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