세무서비스의 품질이 납세자의 세무대리인 선정, 세무서비스의 만족도 및 세무대리인 교체에 미치는 영향

This study is to determine the factors that have an effect on taxpayer satisfaction in tax agency services and adoption of tax agency. It is difficult for general taxpayers to properly interpret and apply relevant tax rules by themselves because tax laws are so complex and change frequently. So they rely on tax agents to help and perform their tax duties. This paper examines whether the tax service quality of a tax agent effects the taxpayer’s satisfaction and adoption tax agency of taxpayer. Also we study whether the tax service quality of a tax agent effected exchange of tax agency. Prior studies show that five qualities of tax service, namely, profession, faith, economy, convince, and consent affect the taxpayer’s satisfaction. The results of this study are as follows. The study shows that tax agency service factors have significant effect on user satisfaction and adoption of tax agency. The result has also shows that the tax agency service factors have significant effect on exchange of tax agency.