Research on Satisfaction of Taxation Service Based on the Model of Service Quality Differences
|School||Central China Normal University|
|Keywords||tax service quality of service gap model of service model SERQUAL scale|
With the popularization of administrative theories (such as new public management theory and the new public service theory) and economics theories (such as agency theory) in many western developed countries, based on the reality of China’s social and economic development needs, the construction measures and executive concept of service-oriented government carried out by the government of China are changing increasingly and profoundly. In such a context, China’s tax department proposed the working mode reform and conception shift of tax service, which is featured with the transition from "supervision and monitoring type" to "management service" and from the original "babysitter" management style to current "open" management, and focuses more on the guidance, service and credit rating of tax authority.Under the influence which new public management theory and new public service theory exert on the management system of tax authorities, the modern tax reform is more inclined to the evolution of customers and citizen oriented tax management system. In some western countries, tax authorities have completed the enterprise style and implemented the concept of contract management as law enforcement department. In Singapore, the tax bureau signs a contract with the Treasury Department in order to enforce national tax, accomplish the tax income, maintain the tax law and government image, give service to the taxpayers and assess officials’ qualities etc. The change and shift of these theories and practice of tax management concept in the environment of political stability, economic development and improving living standard, has a great significance in the innovation of tax management and makes the promotion of tax work management reflect social civilization and progress.Based on the gap model of service quality and the scale of SERVQUAL proposed by three professors of Cambridge University, namely Parasurman, Zeithaml and Berry (PZB) in 1985, this thesis establishes a suitable gap model of service for the analysis of tax service of local tax authority through theoretical analysis and empirical investigation, at the same time applies SERVQUAL scale to design five dimensions of measurement of tax service and proposes corresponding conclusion through related analysis to verify the assumptions between the service quality and public satisfaction.