稅務機關公務員形象因素之研究

The Study of Image Factor of Civil Servant in Taiwan Tax Bureau

黃梓湉(Tzu-Tlen Huang)

指導教授 ： 林家旭

台南應用科技大學/生活科技學院/生活服務產業系生活應用科學碩士班/碩士(2017年)

摘要

稅務局公務人員位於第一線服務民眾，處理的業務絕大部分是對人民核定稅捐或催繳稅款，而納稅義務人對於課稅這件事通常抱持負面或排斥作為，因此，徵納雙方之關係不佳其來有自，且隨著公民意識高漲，民眾對公部門服務滿意度要求更高，面對社會情勢演變，政府服務如何讓民眾認同及滿意，進而提升服務品質及機關整體形象更顯重要，稅務員的形象就如同政府的門面，在與民眾接觸時，其表現舉止係讓納稅義務人信任與否的第一印象。本研究旨在建構影響稅務員之形象因素，首先經由文獻探討彙整出稅務員形象相關因素，建立評估項目後，進行修正式德菲法取得專家一致性。架構構面透過十位專家的訪談問卷後整理結果顯示影響稅務員之形象因素中，各項形象因素「清廉形象」、「專業形象」、「關懷形象」及「外在形象」均獲得一致性專家之認同屬重要構面完成影響稅務員形象因素，共計有18項準則。為尋求各項形象準則與服務品質之關聯性，增加清廉、專業、關懷及外在形象對於服務品質之重要性並發放問卷於民眾進行調查，問卷調查分析結果顯示構面重要性依序為「清廉形象」、「專業形象」、「關懷形象」及「外在形象」，將提供主管機關做為公部門服務品質評鑑納入之參考。

關鍵字

形象、服務品質、修正式德菲法

並列摘要

The civil service who works in Tax Bureau is the receptionist on the front line. Most of the jobs are collecting tax revenue and reminding citizens to pay tax. But taxpayers have negative and exclusive reviews about taxation. Therefore, the relationship of both parties is not familiar. Moreover, along with the rising of the civil awareness, the people will ask for the best customer service from Government organizations. As a result, confronted with the social’s ever-changing, how to get people’s identification and satisfaction, how to enhance the service quality and how to improve the whole image of Government Agencies are very vital. Furthermore, the image of Revenue officer is just like the façade of the Government. When they service with city resident, making a good first impression and getting the citizen’s confidence are crucial. The research aims to explore the effects of image factors in Revenue officer. First of all, through literature view, we can collect and organize the related image factors of Tax collector, and then establish assessment items, use the “Fuzzy Delphi Method” to research and analyze, the conclusion will get the consistency identity with professional. Next step, according to interview with ten experts, they assured that incorruptible impression, professional image, caring image and hetero-image are the top important indicators to affect the image of civil service and also creative the eighteen standards. Moreover, in order to search the correlation between image criteria and service quality, I added incorruptible impression, professional image, caring image and hetero-image as important factors of service quality on questionnaire and conduct questionnaire survey. After the questionnaires survey result, we shows the priority of the image factors is incorruptible impression, professional image, caring image and hetero-image. We expect the analytical result of the study can provide service quality evaluation at the Authorities

並列關鍵字

Image ,Service quality ,Revised Application of Delphi Method

參考文獻

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