세무서비스 개선요구도 측정도구 개발을 위한 예비연구

If the government provides tax services that accommodate needs of the public, it would smoothly guide the public to report and pay their taxes honestly. Therefore, in this study, we developed a scale assessing needs of the public for the improvement of tax services. The scale development procedure was as followed：First, based on the results of previous studies, four different categories of needs related to the improvement of tax services were identified：① Administrative services of the government, ② Strategies including tax inspec- tion, restriction, and compensation, ③ Education and public relations on tax, and ④ Public sense of tax culture. Second, with the four different categories, a set of 24 preliminary items were developed. Using this preliminary items, a pilot survey was conducted with 86 company employees and business owners in Seoul and Gyeonggi areas. Third, after completion of the pilot study, the 22 items were revised based upon the results of statistical analysis. As a result, the researchers came up with 22 new items. Using the revised questionnaire including the 22 items, a final survey was conducted on 75 company employees and business owners in Seoul and Gyeonggi areas. The results of statistical analysis revealed that validity and reliability evidences were good and appropriate. The results of additional analysis showed that the public has stronger demands on restriction for dishonest tax reporters. In addition, they also have strong needs on the improvement of social awareness on tax culture as well as the government's administrative tax services.