• 유통과학연구
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• 제21권6호
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• pp.107-117
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• 2023

Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.

• 한국컴퓨터산업학회논문지
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• 제6권2호
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• pp.287-294
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• 2005

우리나라에서는 2000년부터 인터넷 홈택스 서비스가 시작되어 2004년에 확대${\cdot}$개편되었다. 따라서 현재 대부분의 중요한 세금 관련 업무는 홈택스 서비스로 구축되어 있다. 본 논문에서는 연구모형을 토대로 9개 변수에 대하여 평가항목은 변수별로 3-7개씩 총 41개의 문항을 설정하였다. 이들은 각각 시스템의 질, 정보의 질, 법적 영역, 제도적 영역, 심리적 영역, 사용자 만족도, 효과성 향상, 그리고 납세순응도 제고를 담고 있다.

• 한국콘텐츠학회논문지
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• 제16권6호
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• pp.717-725
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• 2016

본 연구는 세무공무원들의 과세업무수행 시 사용하는 국세청세무정보시스템의 품질요인을 정보의 질, 시스템 질, 서비스 질로 구분하여 이에 따른 사용자 만족이 업무성과에 어떤 영향을 미치는지를 분석하는데 그 목적이 있다. 이를 위해 부산시와 울산, 경남지역에서 근무하는 세무공무원들을 대상으로 편의추출법을 이용하여 297부를 AMOS 23.0을 이용하여 분석하였다. 분석결과, 세무정보시스템의 품질요인 중 시스템 질이 사용자만족에 가장 큰 영향을 미치고 그 다음 서비스 질과 정보의 질 순으로 유의한 영향을 미치는 것으로 나타났다. 따라서 세무정보시스템품질요인은 시스템을 사용하는 사용자의 만족을 극대화할 수 있는 전략적인 요인으로서 사용자의 만족에 유의미한 영향을 미치며 이러한 사용자만족은 업무성과에 직접적인 선행변수가 된다는 것을 확인하였다.

• 한국유기농업학회지
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• 제29권3호
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• pp.285-300
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• 2021

On January 1, 2020, the liquor tax for beer and takju was reorganized from the ad valorem tax to the specific tax. The purpose of the reorganization of the liquor tax announced by the National Tax Service is to improve the quality of the liquor and to resolve unreasonable discrimination between domestic and imported liquor. However, it is necessary to determine whether the National Tax Service's standard for levying the liquor tax is appropriate for the purpose. In this study, the change in the liquor industry is estimated due to the reorganization of the liquor tax using Hicks net price elasticity. In addition, the specific tax for each of the liquors and the alcohol content derived from the social cost minimization model is compared. The main findings are as follows. First, when the liquor tax of beer and takju is converted to the specific tax, social costs increase, and social welfare decrease. Second, if all the liquors are converted to the specific tax, social costs decrease. Third, when comparing specific tax by each of the liquors and the alcohol content according to the social cost minimization model, The specific tax by alcohol content can be considered more appropriate in terms of social cost and the stakeholders in the liquor industry.

• 한국콘텐츠학회논문지
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• 제12권11호
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• pp.174-182
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• 2012

본 연구는 국세청전자문서시스템 수용에 영향을 미치는 정보품질요인이 전자문서시스템의 지각된 유용성과 지각된 이용용이성 그리고 시스템 사용태도에 어떠한 영향을 미치는지를 기술수용모형(TAM)을 이용하여 분석하는데 목적을 두었다. 분석결과, 국세청전자문서시스템을 수용하는 과정에 있어서 지각된 용이성과 지각된 유용성은 전자문서시스템의 정보품질변수와 시스템의 사용태도에서 매개역할을 하고 있으며, 전자문서시스템의 정보품질요인은 지각된 사용용이성과 지각된 유용성에 영향을 미치는 것으로 나타났다. 또한 시스템의 지각된 사용용이성은 지각된 유용성에 영향을 미치며, 전자문서시스템의 정보품질요인은 지각된 사용용이성과 지각된 유용성의 완전 매개역할을 통해서 시스템 사용태도에 영향을 미치는 것을 확인할 수 있었다.

• 한국화재소방학회논문지
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• 제20권1호
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• pp.83-97
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• 2006

본 연구는 양질의 소방서비스를 제공하기 위해서는 소방재원의 안정적 확보가 필수적이라는 인식 하에서 지방자치시대에 부응하는 주민의 소방수요에 안정적으로 대처할 수 있는 소방재원의 확충방안을 제시하는데 본 연구의 목적이 있다. 이를 위해 소방공동세율을 상향 조정하고, 소방병원과 소방정비고를 신설하여 지방 공기업으로서 자체 재원을 확보한다. 또한 소방공동시설세의 세목을 규정하여 재정의 재분배 기능을 확대 개편하고 기초자치단체에도 재원을 분담시키며, 유류소비에 소방안전세, 전기사용에 공동시설세를 부과하여 부족한 소방재원을 확보하여 안전문화를 정착시켜야 할 것이다.

• 디지털융복합연구
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• 제5권1호
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• pp.141-157
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• 2007

Due to the development of Internet and networking technologies, it is much more easier to get in touch with public service through the web services such as tax, travel information, getting a job, etc. In order to measure the quality of official government web sites, we are to test the difference between the web quality of the government sites and the offline feature of the same official service by means of customer perspectives. The resulting of this study show that the quality of official web site has been improved so far though such areas as privacy, security needed to be updated. Especially the web interface or contact point of the digital media should be reflected customer's need so that the online materials may be quickly updated according to the request of client's.

• 한국산업정보학회논문지
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• 제25권6호
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• pp.125-141
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• 2020

본 연구는 세무서비스 고객을 대상으로 서비스 확대에 미치는 영향 및 차별화된 서비스영역 확대시 내부종사자의 심리적 주인의식 (Psychological ownership)의 정도에 따른 고객의 재이용의도의 변화와 대표자의 성향에 따른 수익강조, 비용강조, 이중강조(Revenue and cost dual emphasis)의 영향에 대한 분석을 하였다. 연구결과, 이용자들의 고객만족도를 충족시키고 내부종사자의 심리적 주인의식에 따른 계속적인 고객의 재이용의도의 변화를 볼 수 있었다. 또한, 세무대리인이 미래지향적 서비스 제공의 방향 전환을 추구할 수 있도록 하는데 의의가 있으며, 세무대리인의 전문성, 품질, 서비스확대 측면에서 새로운 연구 방향을 제시하였다.

• 유통과학연구
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• 제18권5호
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• pp.25-33
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• 2020

Purpose: The use of e-Samsat services in East Java has not been significant in the amount of use of its services for tax payments as a whole. The purpose of this study is to analyze what factors East Java e-Samsat services practice and the existence of recommendations as a basis for government decisions to improve the quality of East Java e-Samsat services. Research design, data and methodology: Our model hypothesizes that three key factors determine the intention to use e-samsat platform such as: trust, awareness, ease to use. Data collection methods by distributing questionnaires and interviews. Results: The results of the study provide two findings, firstly, Trust, Ease of Use, Awareness directly or indirectly affects the Intention to Use the East Java e-Samsat service for motor vehicle taxpayers. Thus it is essential to pay attention to these three variables in terms of clarity, reliability, and timeliness as a recommendation to improve the quality of East Java e-Samsat services.. Conclusions: The results of this study can be applied and developed in other countries besides Indonesia with the same cultural patterns. Several variables have been measured in previous studies in several Asian continent countries.

• International Journal of Internet, Broadcasting and Communication
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• 제15권1호
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• pp.40-55
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• 2023

Currently, convenience stores, which are naturally located within a 1-minute walk, are easily accessible, so customers can easily purchase the items they need, and now they are indispensable places for people. In line with modern society that focuses on buying and selling goods quickly and easily, such as 'convenience' and 'quickness', convenience stores also have been changing by marketing such as home-delivery service and storage of fresh products, not just simply selling goods. In addition, by utilizing application software, we can use everything with one smartphone that we use a lot, in order to provide reservation delivery, pickup, and subscription services. In this study, we conducted experiments focusing on the factors of convenience store service quality and users using convenience stores, and examined how these experiments affect behavioral intentions of customers through their emotional responses. As a result, it was confirmed that empathy had a positive (+) effect on the pleasure of customers, and reliability had a negative (-) effect on arousal. In addition, it was found that empathy had a positive (+) effect on arousal, and responsiveness and empathy had a positive (+) effect on dominance. Finally, it was found that pleasure and dominance had a positive (+) effect on the loyalty of customers. In this study, we intend to provide basic data on existing or future convenience stores.