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基于服务补救悖论的纳税服务补救策略选择

On the Choice of the Taxpayer Service Recovery Strategies Based on Service Recovery Paradox
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摘要 由于主客观的原因,在纳税服务中发生过错在所难免,由此纳税人对税务机关的工作甚至对纳税遵从产生负面情绪和影响。文章引入服务补救理论,分析纳税服务的特征、服务过错原因,进而有针对性提出纳税服务过错补救策略,目的在于提高纳税人的服务满意度和税收遵从度。
作者 高旭
出处 《湖南税务高等专科学校学报》 2018年第2期3-5,共3页 Journal of Hunan Taxation College
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