세무지식수준에 따른 세무대리서비스 만족도 차이에 관한 연구

초록

[Purpose] The purpose of this study is to determine the influence of the level of tax agency services provided by tax agents and the level of tax knowledge of tax agency service users on user satisfaction. [Methodology] To achieve the purpose of the study, a total of 98 questionnaires were analyzed targeting taxpayers using tax agency services, mainly in the Seoul, Incheon, and Gyeonggi regions. In this study, 23 items were used to evaluate the services provided by tax agents, and 4 items were used to measure the level of tax knowledge of tax agent service users. The 27 items were compressed into five service factors of the user’s satisfaction, and one factor of the user’s tax knowledge level through factor analysis. After that a regression analysis was conducted between the five satisfaction factors and one factor of users’ tax knowledge level and the satisfaction with tax agency services. [Findings] The regression analysis results showed that the factor that significantly influenced the satisfaction with tax agency services was the service attitude (friendly phone consultation, detailed explanation and accurate answer, and free service) among the five service factors. In addition, the user's level of tax knowledge (having sufficient knowledge to inform others about tax affairs, and believing that the user has a high level of tax knowledge) was found to have a significant impact on the satisfaction with tax agency services. [Implications] According to these research results, in order to improve users’ satisfaction with tax agency services, tax agents should make efforts to improve users’ level of tax knowledge. In other words, it is necessary to provide guidance on tax laws and regulations that are revised every year and to explain in detail the relevant tax laws and work results to users when filing their tax returns so that their tax knowledge level can be improved. Additionally, tax authorities should strive to improve the level of tax knowledge of business owners, such as by requiring them to complete basic tax education when applying for business registration. In addition, tax agents should improve their service attitude by responding kindly to users and providing detailed explanations and accurate answers to their inquiries. In addition, tax agents should show that they are sacrificing and serving users by providing services other than those for which fees are charged, thereby increasing user satisfaction.

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