中高齡者對國稅局服務品質之重視度與滿意度之研究──以南投縣某稅務機關為例

A study on the importance and satisfaction of middle-aged and elderly people on the service quality of the IRS-Take a tax authority in Nantou County as an example

我國自2017年1月起實施長照2.0，以回應高齡化社會的長照問題，而長照2.0推動所需經費是以現行租稅制度的指定稅收作為財源，足以證明本國在稅制上己經注意到本國高齡人口快速增加的社會問題；納稅是國民應盡的義務，依據內政部戶政司全球資訊網統計－本縣截至111年8月底南投縣老年人口比是19.88%，居臺灣地區20縣市第4高，在公務機關的稅務單位對於納稅主要族群中高齡者的服務品質日漸重視，因此本研究針對中高齡者對國稅局服務品質之重視度與滿意度進行探討，並以Parasuraman, Zeithaml & Berry三位學者所提出的「PZB服務品質模式」和重要－表現程度分析法（IPA）作為理論基礎，建立中高齡者對國稅局服務品質之重視度與滿意度的研究架構，採用問卷調查法，以南投地區45 歲以上中高齡者為研究對象，探討中高齡者對國稅局服務品質之重視度與滿意度，並運用重要－表現程度分析法來找出服務品質缺口，並提出改善策略和方案，以符合未來人口老化之報稅趨勢，提升民眾對公部門服務品質的滿意度。

Taiwan has implemented long-term care 2.0 since January 2017 to respond to the problem of long-term care in an aging society, and the funding required for the promotion of long-term care 2.0 is based on the designated tax revenue of the current tax system. Pay attention to the social problems of the rapid increase of the elderly population in the country; paying taxes is the obligation of the citizens, according to the statistics of the global information network of the Department of Household Affairs of the Ministry of the Interior - the county's elderly population ratio in Nantou County was 19.88% by the end of August 2011, ranking 20 counties in Taiwan It is the fourth highest in the city, and tax agencies in the public sector pay more and more attention to the service quality of the elderly in the main taxpayer group. Therefore, this study discusses the importance and satisfaction of middle-aged and elderly people with the service quality of the IRS. Parasuraman, The ＂PZB Service Quality Model＂ and the Importance-Performance Analysis (IPA) proposed by three scholars Zeithaml & Berry are used as the theoretical basis to establish a research framework for the importance and satisfaction of middle-aged and elderly people on the service quality of the IRS. A questionnaire survey, taking middle-aged and elderly people over 45 years old in Nantou county as the research object, was to explore the importance and satisfaction of middle-aged and elderly people on the service quality of the IRS, and use the importance-performance analysis (IPA) to find out the service quality It also proposes improvement strategies and plans to meet the future tax filing trend of an aging population and improve public satisfaction with the service quality of the public sector.