纳税人满意度影响因素研究——基于S市地税系统的实证分析

摘要 通过借鉴国内外顾客满意度指数的相关研究成果，在公共服务顾客满意度指数研究的指导下，建立起适合税务系统的纳税人满意度结构方程模型，并通过S市的实证研究验证了所构建模型的可行性，计算出纳税人满意度指数得分。研究发现:纳税人感知质量对纳税人满意的影响显著，纳税人期望对纳税人满意的影响遵循纳税人期望到感知质量再到纳税人满意的路径，且纳税人期望对纳税人满意的直接影响最小。在此基础上分析了纳税人满意度较低的原因并提出了相应对策建议。
Abstract：By drawing on the research results of the domestic and international customer satisfaction indexes， and under the guidance of the studies on the customer satisfaction indexes of public service， a structural equation model was established to fit the tax system of taxpayer satisfaction. The empirical study of S City was used to verify the model's feasibility， and calculate the scores of taxpayer satisfaction indexes. It was found that taxpayers' perceived quality exerts significant effect on taxpayer satisfaction. Besides， the effect of taxpayers' expectation on their satisfaction follows the path of taxpayer expectation to their perceived quality and to their satisfaction， whose direct effect is minimal. On this basis， the reasons of low taxpayer satisfaction were analyzed and several countermeasures and suggestions were put forward accordingly.