국세청의 연말정산간소화서비스에 대한 만족도 연구

User Satisfaction with Korea National Tax Service's Simplification Services for the Year-End Tax Adjustment

초록

The Korea National Tax Service (NTS) has been enforcing simplification services for the year-end tax adjustment (simplification services) through Internet in 2006 for the convenience of taxpayers. Since 2007, the number of taxpayers who intend to use the simplification services has increased with the more active advertisement and the more information provided. However, owing to short period of its enforcement, it is not sure that the simplification services satisfy Korean taxpayers. This study investigates whether users of the services are satisfied with the services or not(user satisfaction). Also, we are to find the specific aspects of the services(service quality) having significant effect on the user satisfaction. In order to achieve the aims of this study, firstly, we measured the user satisfaction with the services from January to February in 2008. Also we measured perceived service quality of the services, and grouped the service quality into smaller number of service dimensions. Finally, we analyzed the effects of service quality of each service dimension(independent variable) on user satisfaction(dependent variable). On-line and off-line surveys through questionnaire were conducted concurrently for the respondents who have more intention to use the simplification services. The results of the data analysis, firstly, showed “access convenience of system” has significant effect on the user satisfaction. This means that the user satisfaction could be increased by convenient connection to system, fast login, and speedy screen providing of the services. Second, with respect to the information contents of the services, “premium information”, “educational expenses information” and “medical expenses information” have significant impacts on the user satisfaction. These results mean that the NTS improves the information contents of the services in order to increase the user satisfaction and the utilization of the services. Also, this study analyzed the data of respondents who did not use the services. The results showed that many respondents not using the services didn't know the services in advance. Furthermore, even though they had known the services, the main reasons for not using the services was “Because they had expected use of system would be difficult.” Theses mean that, to improve user satisfaction with the services and to increase the usage of the services, the NTS is required to make the simplification services more convenient to use, and also to advertise more the services.

키워드

연말정산간소화서비스; 세무행정; 서비스품질; 이용자만족도; Simplification services for the year-end tax adjustment; Tax administration; Service quality; User satisfaction
제목
국세청의 연말정산간소화서비스에 대한 만족도 연구
제목 (타언어)
User Satisfaction with Korea National Tax Service's Simplification Services for the Year-End Tax Adjustment
저자
배수진; 심태섭
발행일
2008-09
유형
Y
저널명
세무학연구
권
25
호
3
페이지
39 ~ 65