세무대리인 서비스에 대한 외식사업자의 평가

• 영문명: Food Service Entrepreneurs' Evaluation to the Tax Agency Services
• 발행기관: 한국외식경영학회
• 저자명: 유희경(Yu Hee Kyung) 이자형(Lee Ja Hyoung)
• 간행물 정보: 『외식경영연구』12권 4호, 33~54쪽, 전체 21쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2009.10.30

영문 초록

This study aims to empirically analyze tax agency services in food service industry. It explores food service entrepreneurs' expectation and satisfaction from tax agency. Especially, this study analyses five tax agency services such as accurate tax computation, bookkeeping competence, burden tax pertinence, education of accounting and tax, and consulting for operations. This study testifies a few tax agency services by using questionnaire from 154 food service entrepreneurs in Seoul area. The findings of this study can be summarized as follows. First, accurate tax computation is the first expectation from tax agency. Food service entrepreneurs have a strong desire to learn basic accounting and tax from tax agency. Second, there are a few characteristics which can show differences in tax agency service perception. Third, there are significant positive relationships between tax service satisfaction and bookkeeping competence, burden tax pertinence, tax savings.

목차

Abstract

Ⅰ. 서론

Ⅱ. 이론적 배경

Ⅲ. 연구설계

Ⅳ. 분석결과

Ⅴ. 결론

참고문헌

키워드

Food service entrepreneur Tax agency Service quality