세무서비스의 이용자 만족도 평가에 관한 이론연구 = Evaluation of User Satisfaction of Tax Services

다국어 초록 (Multilingual Abstract)

Continually changing tax laws and an increasingly complex tax system lead many taxpayers to seek tax assistance. The purpose of this study is to identify the factors that influence clients' satisfaction of specific tax services
Marketing research on service quality suggests that clients and tax preparers will use their past experience to form expectations about what should be provided in quality tax services. These expectations influence the evaluation of subsequent services received and delivered.
Increased knowledge of how clients evaluate tax services and identification of discrepancies between clients' and tax preparers' perceptions of tax services should assist practitioner in developing methods to better serve existing clients. It will also help practitioner improve the marketing of their services to potential clients. Information on clients' and preparers' evaluation process should be useful in future studies of tax services and in examining the factors associated with a clients' choice of tax preparer and the clients' decision to retain a particular preparer.

국문 초록 (Abstract)

세법이 계속적으로 개정되고 세제가 점점 복잡해짐으로 인하여 대부분의 납세자들은 세무자문을 모색해왔다. 본 연구의 목적은 세무서비스에 대한 납세자의 만족도에 영향을 미치는 요인에 대해 이론적으로 고찰하는 것이다.
서비스의 품질에 대한 마케팅 연구들은 납세자와 세무대리인이 제공되어야 할 세무서비스의 품질에 대한 기대를 형성하는데 있어 그들의 과거 경험을 사용할 것이라는 것을 주장하고 있다. 이러한 기대는 차후에 제공될 서비스와 제공된 서비스에 대한 평가에도 영향을 미칠 것이다.
납세자가 세무서비스를 어떻게 평가하는지, 세무서비스에 대한 납세자와 세무대리인의 인식간에 있어 차이를 지각하는지에 대한 지식의 증가는 세무대리인들이 기존 납세자에 대한 더 나은 서비스를 제공하는 방법을 개발하는데 도움을 줄 것이다. 또한 이러한 지식은 잠재적인 납세자에게 서비스를 마케팅을 개선하려는 세무대리인에게도 도움이 될 것이다. 납세자와 세무대리인의 평가과정에 대한 정보는
세무서비스에 대한 미래연구, 납세자의 세무대리인 선택과 특정 대리인을 유지하려는 납세자의 의사결정과 관련된 요인을 조사하는 미래연구에 도움을 줄 것이다.

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