본 연구는 세무대리서비스에 대한 평가에 있어서 서비스이용자와 세무대리인간에 차이가 있는가를 살펴보고, 이들의 세무대리서비스에 대한 만족도를 조사하였다. 세무대리인과 당해 세무대리인에게 세무대리업무를 위탁하고 있는 서비스이용자를 대상으로 설문지를 사용하여 세무대리서비스의 질을 측정하는 30개 변수와 세무대리서비스에 대한 만족도를 측정하였으며, 자료는 요인분석과 회귀분석을 사용하여 분석하였다.요인분석의 결과는 세무대리서비스의 평가항목이 시간적 측면, 기능적 측면, 비용적 측면, 기술적 측면과 물리적 측면의 다섯 가지 요인으로 분류되고 있다. 그리고, 세무대리서비스에 대한 이용자 평가와 만족도간의 회귀분석 결과는, 시간적 측면, 기능적 측면, 비용적 측면, 기술적 측면, 물리적 측면 순으로 설명력이 높은 변수라는 것을 보여주고 있다. 또한, 세무대리서비스에 대한 만족도에 영향을 미치는 요인이 서비스이용자와 세무대리인간에 차이가 있음을 발견하였다. 이에 따라 세무대리인은 세무서비스를 이용하는 이용자와의 인식차이를 줄이고 보다 질 높은 서비스를 제공함으로써, 궁극적으로 보다 많은 고객을 확보할 수 있을 것이다.

This study investigates differences between clients and preparers in their perceptions of the importance of specific tax services and evaluates their satisfaction with those services. The data have been obtained by way of a questionnaire for both preparers and their clients, including 30 variables for measuring service quality and a variable for measuring user satisfaction. The statistical techniques employed are factor analysis and regression analysis. The result of the factor analysis has shown that the user usually evaluate the tax preparer's services into five factors, such as time, function, expense, technique, and physicality. According to the result of the regression analysis, factors have turned out higher in their accountability in the order of time, function, expense, technique, and physicality. The result has also showed that the higher the evaluation of such factors as time, function, expense, technique, and physicality is, the more user satisfaction increases.

This study investigates differences between clients and preparers in their perceptions of the importance of specific tax services and evaluates their satisfaction with those services. The data have been obtained by way of a questionnaire for both preparers and their clients, including 30 variables for measuring service quality and a variable for measuring user satisfaction. The statistical techniques employed are factor analysis and regression analysis. The result of the factor analysis has shown that the user usually evaluate the tax preparer's services into five factors, such as time, function, expense, technique, and physicality. According to the result of the regression analysis, factors have turned out higher in their accountability in the order of time, function, expense, technique, and physicality. The result has also showed that the higher the evaluation of such factors as time, function, expense, technique, and physicality is, the more user satisfaction increases.

Tax Services, Evaluation of Service, Service Quality, User Satisfaction, Client, Preparer