本研究主要以南投縣政府稅務局納稅義務人為例,探討其對服務品質之需求。本研究結合Kano模式與精化Kano模式,透過問卷的發放來進行品質要素的歸類及彙整,再以重要度-滿意度模式(I-S Model) 結合改善係數(Ii)將品質屬性劃分成四項區域並排列改善順序,以便進行服務策略的擬定。 經以Kano及精化Kano模式於服務品質要素的歸類上具有顯著差異。在I-S模式中被歸類在有待改進區的「稅務局的附近停車方便」、「主動說明各項租稅優惠」、「迅速妥善處理顧客反映意見」等三項要素,代表了納稅人對這三項要素的服務是不滿意的,也是在改善係數排名的前四名之中,是稅務機關亟需要改善的地方。期能根據研究結果,使稅務機關在預算分配於改善顧客服務品質的先後順序時有所參考。
This study aims at the demand of customer service quality by applying Kano’s Model and Refined Kano’s Model. A Survey was applied to taxpayers of Nantou County Tax Bureau to acquire information of customer service quality. Importance-Satisfaction model (I-S) and Improvement index (Ii) were employed to classify customer service quality into four levels and prioritizes improvement measures. The customer satisfaction of tax authority services was investigated as well. There are significant differences shown in the results from the application of Kano’s and Refined Kano’s models in the classification of custom service quality. The results from I-S Model show that “available parking space nearby the Tax Bureau”, “vivid illustration in each discount of the taxation” and “prompt response to customer complaint” rank top 3 in customer comments and are included in Top 4 in Improvement Index. The results will help tax authorities distribute the budget in future improvements of customer service quality.