과세유형이 세무대리서비스 품질과 세무대리서비스 만족도에 미치는 영향 = (The) influence of the taxpayer's tax type on the tax agents service qualities and the users of tax agents' satisfaction

다국어 초록 (Multilingual Abstract)

After the financial crisis, tax agents market has suffered an intensifying competition. The pressure of the openness in service market leads to the increasing number of tax agents and the easy acess to internet has brought a generalization of tax related knowledge and a considerable change in the relationship between tax agents and the users of tax agents. The concept of consumer-rights demends a high level of tax agents service qualities. So, tax agents need to upgrade their service qualities to overcome such a competition, to maintain their customers and to recruit their new users.
The users of tax agents are devided into two groups, VAT payer or Non payer, according to their tax type. It is a prerequisite to confirm whether tax type has a different effect on tax agnents' service qualities and customer's satisfaction.
This study aimed at confirmming the differences in the two groups and developing a multiple regression model and examining of its empirical test results. The model was to analyze the influence of tax type on the tax agents' service qualities and customer's satisfaction. To accompolish this objects, 400-questionnaires were sent to the users of tax agents in the Pusan and Kyung nam area. the 231-data were collected. Among them, 11-unsuitable questionnaires were discarded and the rest 220-questionnaires were used for the statistic analyses.
First, there are 3 questions about the object of using tax agents, considering factor in choosing tax agents and changing factor. second, because there could be a correlation between 30 items on tax agent service qualities, a factor analysis was done to compress them to a smaller number of meaningful variables. As a result, five parameters were divided.
To analyze the factors influencing on user's satisfaction, 5 variables under tax agent service qualities, tax type and 3 other variables were used as independent variables and user's satisfaction was used as a dependent variable.
As a result of analysis, the type of tax payers has a strongly positive influence on user's satisfaction. but the type of tax payers has a different influence in term of direction on the five parameters. In other words, the type of tax payers has a negative influence on supporting and exante activity, but a positive influence on functional and sympathetic activity.
In conclusion, to maximize the user' satisfaction on tax service qualities, tax agents need to provide a discriminative tax service qualities to the users of tax agent according to the type of tax payers.

목차 (Table of Contents)

• 목 차
• 제 1 장 서 론 1
• 제 1 절 연구배경 및 목적 1
• 제 2 절 연구방법 및 구성 3
• 1. 연구방법 3
• 2. 연구의 구성 4
• 제 2 장 세무대리서비스 및 과세유형 현황 5
• 제 1 절 세무대리서비스 현황 5
• 1. 세무대리인의 역할 5
• 2. 세무대리인제도 7
• 3. 세무대리시장의 현황 9
• 제 2 절 과세유형 현황 11
• 1. 과세유형 현황 11
• 2. 과세유형에 따른 연구의 필요성 12
• 제 3 장 선행연구 14
• 제 1 절 서비스와 서비스품질 관련연구 14
• 1. 서비스와 서비스 품질의 개념 14
• 2. 서비스품질의 구성요소 19
• 3. 서비스 품질의 분류 19
• 4. 서비스품질 측정모형 21
• 제 2 절 세무대리서비스와 관련연구 26
• 1. 세무대리서비스의 개념과 특징 26
• 2. 국외선행연구 29
• 3. 국내선행연구 33
• 4. 선행연구와 본 연구의 차이 38
• 제 4 장 연구설계 및 분석결과 40
• 제 1 절 연구모형과 및 가설의 설정 40
• 1. 연구모형 40
• 2. 연구가설의 설정 42
• 제 2 절 연구변수의 조작적 정의 46
• 1. 변수의 정의 46
• 제 3 절 자료수집과 기초분석 49
• 1. 자료의 수집 49
• 2. 설문지의 구성 50
• 3. 자료분석과 응답기업의 특성 51
• 4. 요인분석 52
• 5. 기술통계량 55
• 6. 상관관계분석 56
• 제 4 절 실증분석을 통한 가설검정 58
• 1. 가설 1 58
• 2. 가설 2 59
• 3. 가설 3 60
• 4. 가설 4 61
• 5. 가설 5 62
• 6. 가설 6 64
• 제 5 장 결 론 67
• 제 1 절 연구의 요약 67
• 제 2 절 연구의 한계 및 공헌점 68
• Abstract 80