세무대리인의 서비스품질이 고객만족에 미치는 영향

This study is to investigate the taxpayer objectives of using tax preparer services and the factors important to the using of tax preparer services. The data were obtained from a survey of 300 questionnaires. The following has been investigated to accomplish the study objective. First, using factor analysis the study seeks for determinants of tax service quality. Second, the expectations and perceptions of the tax service clients are analyzed in order to use the service quality measurement methods, that is SERVPERF. The last, the study wxplores relationship between tax service quality determinants. The results are as follows:First, the main objective of using tax preparer services is to file a correct tax return(1.77), Other objectives are to minimize their tax liability(2.45) or to minimize filing effort in a tax return(2.62) and to reduce the audit probability(3.16). Second, There are some differences in the important factors in using a tax preparer according to social statistics. Third, Between service quality and customer satisfaction analysis, ‘Communication and confidence' and ’type and reliability‘ influenced a significant positive influence. These results imply that tax preparers must provide different tax service and prepare new client strategy according to the taxpayer objectives of using tax preparer services. It is hoped that the results of this study will be helpful to the overall tax preparer services.