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| Information, Communication Media and Taxpayer Tax Satisfaction |
| LIU Wenjun，HOU Shian， WEN Jing，YUE Yongjie，WEI Ran |
| 1.Renmin University of China, Beijing, China; 2.Zhongnan University of Economics and Law, Wuhan, China; 3.State Taxation Administration, Beijing, China |
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Abstract Based on a large number of questionnaire data, this study explores the relationship between tax information acquisition methods and tax satisfaction, and empirically analyzes the influence of different types of tax information acquisition methods on taxpayers’ tax satisfaction. The study shows that in terms of business ability, respondents generally think that taxation authorities are professional, diligent, and trustworthy; in terms of service attitude, respondents think that taxation authorities are dedicated to service, enthusiastic and proactive, humane, and attentive. Distinguishing different regions, respondents in Guangdong Province have the highest recognition of the image of the taxation department; respondents in Guangxi Zhuang Autonomous Region have the second-highest recognition, and respondents in Yunnan Province have a relatively low recognition. In terms of tax information access, WeChat public accounts have a better effect on taxpayers’ tax satisfaction than microblog and official website.
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Received: 30 June 2021
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