Abstract
This essay focus in the need to adopt a customer service strategy, that from the tax point of view, turns into a service strategy to the tax liabilities, as a way to minimize the existing gap between the Costa Rican government institutions and the civil society, all of that, under the knowledge that taxes are a kind of mandatory obligation, then the contributor becomes a tax liability. In case of adopting that strategy, the author claims for the adoption of changes in the Civil Service Regimen existing in Costa Rica, due to the fact that the human factor is indispensable in the quality of services.
References
Berry, Leonard L. (1996). ¡Un buen servicio ya no basta! Cuatro principios del servicio excepcional al cliente. Bogotá: Editorial Norma.
Ley General de la Administración Pública de la República de Costa Rica.
Moore, Mark H. (1998). Gestión estratégica y creación de valor en el sector público. Barcelona: Ediciones Paidós Ibérica.
Peters, Tom y Austin, Nancy. (1986). Pasión por la excelencia, la diferencia en el liderazgo. México D.F.: Lasser Press.
Ulrich, Dave. (1999). Recursos Humanos Champions. Buenos Aires: Ediciones Granica.

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Copyright (c) 2008 Eugenio Redondo Gómez
