국세청고객만족센터의 서비스품질, 이용자만족도 및 성과 간의 관계

초록

This research investigated the service quality of NTS(National Tax Service) Customer Satisfaction Center, and analyzed its effect on user's satisfaction. Also, it found the effects of user's satisfaction on the performance of the Customer Satisfaction Center. In other words, this research analyzed the causal relation model among service quality, user's satisfaction and performance within the tax administration service field. For data collection, this research conducted surveys on the staff accountants of Korean tax preparation offices who used the center by telephone within one year. This research used the method suggested in the marketing research in order to measure service quality. Also, since NTS Customer Satisfaction Center services are usually phone consultations,this research reflected the measurement methods of call－center and information system related service qualities. Additionally, it reflected the performance measurement method of public service quality evaluation model in order to reflect the character of tax administration services. Measurements of variables are as follows. First, service quality which is an independent variable was categorized in four dimensions of service quality(expertise of consultant, attitude of consultant, technological aspects of phone connection, individual sympathy for users) through factor analysis. Next, the dependent variables are measured as user's satisfaction and performances of the Customer Satisfaction Center. Collected data were analyzed with AMOS, a structural equation model. As a result, when the expertise of consultants and technological aspects of phone connection were enhanced, user's satisfaction increased significantly. Also, user's satisfaction positively affected the performance of the Customer Satisfaction Center. Such research results show that the Customer Satisfaction Center can obtain support and reliability from taxpayers by improving service qualities regarding the technological aspects of phone connection and expertise of consultants.

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