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This study is to investigate how government institutions extended customer-oriented idea throughout the whole organization by means of a service system design and management. Using COSES model (customer-oriented service-enhancement system), aided by in-depth interview, to categorize service strategies collected and study public sector institution customer-oriented serving people mindset and approach. While many studies focused on satisfaction of government institution service quality in regard to customer demand and service operation management, this study particularly pays an attention to the interaction of supply and observed taxation institution overall service strategy design. COSES model used in this study is a system suitable for government institutions, evaluating domestic government institution customer-oriented service mindset and approach. This research method was less applied in public administration service, which was the difference of this study from other studies. The study found that in the environment of intense competition today, public sector was no longer organization in traditional section hierarchy system. It must focus on customers like private sector, and receive customer-oriented innovation.
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