當稅捐機關將顧客導向的服務精神導入公共服務之際，稅捐服務人員除稅法的專業知能之外，亦需要溝通的技能與服務的精神。溝通風格是人際互動過程，個人表現的態度及思考表達的方式，且直接或間接地影響納稅義務人的心情，也可能影響納稅意願，同時服務人員必須進行情緒管理，以利表現出合宜的應對，提供情緒勞務。 本研究係探討北區國稅局服務人員之個人基本變項在溝通風格與情緒勞務之相關性，並以問卷調查法進行資料蒐集。問卷發放625份、回收603份，回收問卷之中屬有效問卷計538份、無效問卷計65份，有效回收比率為86.08%。統計方法採用描述性統計、卡方檢定、t檢定及單因子變異數分析。 本研究藉由瞭解溝通風格與情緒勞務之差異情形，提供北區國稅局管理者相關建議。主要研究發現如下： 1.溝通風格與個人基本變項之性別、最高學歷及職務類別有顯著差異。 2.受訪者的情緒勞務高於普通值。 3.基本情緒表達與個人基本變項之年齡、服務機關及職務類別有顯著差異。 4.表面偽裝與個人基本變項之婚姻狀況、職務類別及服務年資有顯著差異。 5.深層扮演與個人基本變項之年齡及服務年資有顯著差異。 6.表面偽裝與個人溝通風格有顯著差異。 In addition to the knowledge of tax laws and regulations, the tax service staff also needs to possess good communication skill and spirit of service when the agency emphasizes customer-oriented services. Communication style is a process of interpersonal interaction, personal attitude and thinking mode of expression. It may affect the mood of the taxpayer and willingness to pay taxes directly or indirectly. Tax service staff must manage their emotion and provide emotional labor for showing the appropriate response. This study aims to investigate the relationships between individual demographics, communication style, and emotional labor among tax service staff. This study collected questionnaire data from tax service staff working in National Taxation Bureau of Northern Area, a total number of 625 questionnaires was distributed and 603 questionnaires were returned; among the returned questionnaires, 538 were valid and 65 were incomplete, making up a valid response rate of 86.08%. The methods to analyze the questionnaires include descriptive statistics, Chi-square test, T-test, one-way ANOVA. This study also explored the differences of communication style and emotional labor among different groups. The findings may provide practical recommendations for administrators of National Taxation Bureau of Northern Area. The major findings of this study are as the following： 1.The significant differences were found on individual demographics of communication style between the different gender, level of education and job categories. 2.These tax service staff''s levels of emotional labor range are high from moderate. 3.The significant differences were found on individual demographics of basic emotional expression between the different age, service agencies, and job categories. 4.The significant differences were found on individual demographics of surface acting between the different marital status, job categories and seniority of service. 5.The significant differences were found on individual demographics of deep acting between the different age and seniority of service. 6.The significant differences were found on communication style of surface acting.
