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.