民眾就是顧客，在現代民主國家中是不容置否的觀念。政府在推動各項政策或為民服務時，亦本著「顧客導向」的理念，期望能增進行政效率及服務品質。 然而，實務上發現，多數政策執行過程，均由第一線的行政人員負責與民眾接觸，進而完成，正因為第一線行政人員與民眾接觸頻繁，其與民眾間各式各樣的衝突情形，自然就會增加，這樣的衝突情形，將使得政府原先以客為尊的美意，大打折扣。因此，為了落實公部門為民服務之理念，使民眾能成為政府顧客導向的實質受惠者，應先瞭解究竟有那些因素會造成國稅機關的第一線行政人員與民眾間的衝突。 本研究採質性研究，以文獻分析及深度訪談等方式進行資料蒐集，以臺北國稅局所屬大安分局為個案，選定國稅機關中第一線行政人員做為訪談對象，將其在工作中的經驗整理，經研究發現，導致國稅機關第一線行政人員與民眾產生衝突的主要因素有：「業務性質」、「法令」、「稅務人員」及「民眾」等四項因素，並針對各項因素提出衝突原因及其對策，以利實際上發生衝突時，做為處理衝突的參考，並提供給各國稅機關運用，以能事先預測可能發生的衝突，提昇公部門為民服務的能力。 / In modern democratic countries, the general public are customers. When government servants promote polices and serve people, they always obey the rules with “customer-oriented” concept to enhance administrative efficiency and service. Most of polices are executed by the front-line administrators who contact with the general public. However, the general public usually argue with the front-line administrators because of failure communication that makes the customer-oriented intentions are greatly reduced. Therefore, in order to perform the concept of customer-oriented that benefit general public, find out the factors which lead to conflict between the front-line administrators tax authorities and the general public is important. Qualitative research is adopted and literature analysis and in-depth interview are utilized to conduct information collection. The front-line administrators in taxation registration work in National Taxation Bureau of Taipei, Daan Branch are interviewed for this research. This research discovers four main factors of conflict between the front-line administrators and the general public, including: ”Nature of business ”, ”regulation and policy”, ”the tax officers” and ”the general public”. Reasons of conflict are analyzed by this research. Besides, this research offers many strategies so the front-line administrators can use as a reference to deal with conflict. Furthermore, tax authorities can use this research to predict possible conflicts in advance and enhance the public sector’s ability when serve the people.

戶政實施電腦化至今已逾10年，它開啟我國政府機關資訊化的新紀元，對處理案件的迅速、工作流程的簡化，有相當助益；在提供民眾更便捷服務之時，台北市戶政同仁却未感受到工作量的減輕，尤其因資訊化造成工作量的遽增，反而覺得工作壓力更重，離職人數更多，對此現象實有研究探討的空間。 本研究採用質化研究方法，對於資訊化後對人力配置的影響，依作業方式改變、人員配置面作實務深度訪談，並以資訊化前後辦理之案件數加以比較分析，研究發現： 一、組織編制，未能隨社會變遷調整，並依等待人數及案件類別分析，致人力配置不平衡，無法配合實際需求。 二、戶政業務有其專業性，人員替代困難。 三、部份業務未回歸相關機關辦理，又增加許多非關戶籍「業外」項目。 伍、網路憑證未能有效利用。 六、資訊化不完整，人工作業仍多，前後線作業系統無法逕為連結。 七、政策推行不够周延，配套措施不足。 因此本研究建議政府在大力推動數位化之際，對各機關間戶籍資料的介面連結，加強推動自然人憑證使用，書證的減量，有其必要性；應早日通過組織法，提高基層人員職等，解決人員流動率過高問題；政府政策實施，須有完善配套措施，如此方能落實組織再造、電子化政府的政策。 / Residential Record & Administration (RR&A) business has been computerized for over 10 years now. It opens up a new era for our government office to utilize information system technology. The system simplifies the overall work procedure and increases the efficiency of processing cases. It provides quick and convenient service to the public. However, the technology does not bring any relief in terms of work load to the staff of RR&A office in Taipei. In particular, the linking of the systems of the whole nation not only increases their work load but also brings more pressure to them. As a result, more people have quit their jobs. There is indeed a need to have further discussion about this situation. This study uses a quantitative research method to study the impact of the utilization of information system technology upon the allocation of manpower. An in-depth interview has been conducted according to the change of work procedure and the allocation of staff. In addition, the study also compares the number of cases processed before and after the use of information technology. The study discovered that: 1. The organization of RR&A office is unable to adapt quickly enough to satisfy society’s needs. The staff of RR&A is not proportioned properly according to the amount and variety of pending cases. 2. The occupation of RR&A is highly specialized, which makes it difficult to find replacement workers. 3. Some of the tasks are unrelated to the RR&A, which increase the workload of the staff. Those additional services should be assigned to their appropriate offices. 4. Online verification of identification can not be efficiently used. 5. Counter clerks and supporting staff as well as different government departments cannot communicate well with each other because the system is not comprehensive enough and a large number of work needs to be done manually. 6. Government policies are not implemented well and lack supporting resources. Therefore, this study suggests that when the government implements the digitalization on a widespread scale, it is necessary to establish system interface capability among government institutes, promote the uses of Certficate Authority of MOL（MOICA） and the reduction of certification. The constitutive law should be quickly passed to elevate the level of basic workers and decrease the amount of worker resignations. Government policies should have complete supporting resources. By doing so, the policy of restructuring the current organization to achieve a true E-government can be fully implemented.