| Summary: | 碩士 === 國立東華大學 === 公共行政研究所 === 97 === At the last 10 years in twentieth century, not only in academics but also in practice, there is a new trend which is called new public management in public administration. The slogan "government learns from businesses" starts coming out in those areas which are in government administration such as human resource, financial and so on. Reform of government institutions has becoming a social issue that public care about.The twenty-first century is a highly changeable century. Because of the rise of the consumer consciousness, people have stricter standards towards service quality of the government. The government is the largest organization in the service industry. Of course, it has to change with the external environment. Therefore, the government starts to broaden the scope of survey about the satisfaction of public with the civil service. Lots of literatures suggest that only satisfied employees will provide high quality service to customers. The empirical results also prove that high internal services quality can increase job satisfaction of employees. The satisfied employees can provide high external services quality, and then create high customer satisfaction.Basing on the past literatures, the scope of this research is the government departments, and the subject of study is the local tax administration in the east. This research focus on the connection of internal and external service quality, employee satisfaction, employee loyalty, and customer satisfaction. And using questionnaires collects data to conduct an empirical study. According to the research results, internal service quality has positive impact on employee satisfaction and loyalty. There is a positive relationship between employee satisfaction and loyalty. And both employee loyalty and satisfaction have positive impact on external service quality. External service quality has a positive impact on customer satisfaction. Basing on the results, this research suggests that local tax administration can use the motivation theory properly, and reorganize fair and reasonable performance measure. Employees will be more positive and willing to fulfill potential on their working position. And those will make the tax administration shows organizational vitality and increase employee satisfaction and loyalty. In order to strengthen customer service at the same time, the local tax administration has to focus on customers’ need, provide better service, and furthermore increase the customer satisfaction and service quality for strengthening customer service.
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