Volume 16, Issue 3 (2009)
J Tax Res 2009, 16(3): 235-292 |
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Zakeri Ghazaani M, Motallebi D. An Evaluation of the Quality of Services Provided by Tehran East Head Tax Affairs Office (Corporate Taxes): A Servqual Model Approach. J Tax Res 2009; 16 (3) :235-292
URL: http://taxjournal.ir/article-1-158-en.html
URL: http://taxjournal.ir/article-1-158-en.html
1- M.A. in Commercial Management; a Tax Expert at INTA , mhsn_ zakeri@yahoo.com
2- M.A. in Commercial Management; a Tax Expert at INTA
2- M.A. in Commercial Management; a Tax Expert at INTA
Abstract: (9857 Views)
The quality of services has an obvious relationship with such issues as costumer satisfaction, costumer keeping, and profit making, and as such, it is regarded to be critical in most service-providing industries. This is due to the fact that higher customer satisfaction levels leads to higher levels of faithfulness on one hand, fully satisfied customers are much more faithful than partially satisfied customers and, on the other hand, there is a positive correlation between faithfulness of customers and the interests of the organization in question. The present paper is the result of a field research aimed at evaluating the quality of tax services provided by Tehran East Head Tax Affairs Office through making use of Servqual model. The statistical population of the research consists of all legal entities having tax files with the aforesaid tax head office. Following the evaluation and ranking the dimensions and components of the quality of tax services presented to taxpayers, the existing gap between taxpayers' expectations/perceptions and the services provided has been investigated leading to some operational suggestions in the line with the results of analyses.
Type of Study: Research |
Received: 2008/08/16 | Accepted: 2008/11/18 | Published: 2014/03/14
Received: 2008/08/16 | Accepted: 2008/11/18 | Published: 2014/03/14
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