Abstract
Because of its unconstrained capability, tax negotiation system directed by the tax administration in general renders taxpayers and tax agent uncertain about the examined result of tax cases. The purpose of the paper is to investigate factors affecting tax agents¡¦ satisfaction on the tax negotiation system. In addition, we also examine the impact of tax agents¡¦ cognition and matching attitude to the tax negotiation system on the degree of satisfaction on the system.
The research was conducted by distributing 520 questionnaires to subjects selected by purposive quota sampling from the tax agent of national tax administration of southern district. Among these 520 questionnaires, 444 valid subjects have been received. Our research results show that: 1. gender, category, age, education, experience, scale and county have significant influence on cognition, attitude and satisfaction. 2. if a tax agent has higher cognition on the tax negotiation system then his/her matching attitude to the system will also be higher which results in stronger satisfaction involvement on the system.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0729108-183301 |
| Date | 29 July 2008 |
| Creators | Li, Ci-fang |
| Contributors | Chyi-lu Jang, Shan-non Chin, Yu-hao Wu, Jyh-lin Wu |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0729108-183301 |
| Rights | not_available, Copyright information available at source archive |
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