我國為強化國家競爭力，持續推動行政革新、政府改造之工程，以提升行政效率與服務品質，力求實現「年輕臺灣」、「活力政府」的理想藍圖。為證行政革新，行政服務品質提升的成效，政府近年擴大調查民眾對行政機關服務品質的滿意程度；然而，國外文獻均同意「只有滿意的員工，才有滿意的顧客。」，且實證結果「高品質的內部服務，可提升員工工作滿意度，提供高品質的服務水準予外部顧客，進而創造高的外部顧客滿意度。」，職是，內部服務品質對組織內部員工工作滿意度之影響，實不容力求行政革新的政府所忽視。
藉由過去國內、外文獻作為理論依據，界定政府機關為研究範圍，並擇以台灣區稅捐稽徵處作為研究對象，探討政府機關內部員工人格特質、工作特性與內部服務品質之關聯，以及三者對員工工作滿意度之影響。採用問卷調查方式，進行實證研究。
本研究首先經由敘述性統計分析以及差異分析結果獲知稅務工作特性為：高責任、回饋直接、繁瑣、環環相扣，時間上具有急迫性。機關同仁人際關係維繫良好、且團隊合作情形佳，工作設備完善。員工認為工作責任雖劃分清楚，但工作負荷量高，管制嚴格。處於稅捐處之稅務中堅份子均不認同機關之績效考核制度。又主管人員在工作進度、方法與步驟欠缺自主性。欠稅執行股成員工作技能變化性低、自主性低、工作滿意度亦低。續藉由皮式相關分析以及迴歸分析等方法實證獲致以下結論：
1. 人格特質與工作特性、內部服務品質具有相關。
2. 人格特質與工作滿意度沒有相關。
3. 工作特性與內部服務品質有相關。
4. 工作特性對工作滿意度具有顯著影響，其中工作自主性、技能變化性與工作回饋性對工作滿意度有預測力。
5. 內部服務品質對工作滿意度具有顯著影響，其中工作訓練、目標設立、工作調協以及器重支持對工作滿意度有預測力。

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