技職院校財稅系一直以來皆為培養理論與實作兼備之租稅人才的重要管道，但近年來由於招生情形不如預期，技職院校財稅系的招生人數有逐年下降的趨勢，為有效解決財稅系面臨之招生問題，各技職院校財稅系皆以積極建立系所特色，同時致力於提供良好的教學服務品質為目標。本文主要應用PZB模型探討財稅系之教學服務品質，透過本文可了解目前技職院校財稅系在學生對於之各項教學品質項目之重視及期待程度，所得之結果對於教學單位具有相當之參考價值。研究結果發現目前技職院校財税系同學對於教學單位所提供之教學服務品質之期待及實際滿意程度確存有明顯差異。

Due to the pressure of competition and the decline of birth rate,taxation department in technology universities have faced more challenges
in recruitment recently. The main purposes of this study are to analysis the teaching service quality of taxation department in Technology University and make some suggestions to universities and educational administrative organizations. This study applies PZB Model to analysis teaching service quality of Taxation Department in Technology University, the finding of this study can provide taxation department in Technology University suggestions to improve the satisfactions of teaching service quality, as well as to solve the programs of recruitment.