Volume 21, Issue 17 (2013)
J Tax Res 2013, 21(17): 125-150 |
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Samadi M, Nazarian M. The Study and Measurement of Taxpayers Satisfaction (Case Study of the Central Tehran s General Tax Directorate). J Tax Res 2013; 21 (17) :125-150
URL: http://taxjournal.ir/article-1-166-en.html
URL: http://taxjournal.ir/article-1-166-en.html
1- PhD in Marketing Management and Faculty Member of Islamic Azad University, Shahr-e- Rey Branch
2- M.A. in Business Management, International Marketing Major, Islamic Azad University, Tehran Research and Sciences Branch and Tax Expert at Iranian National Tax Administration ,mohamadnazarian1060@yahoo.com
2- M.A. in Business Management, International Marketing Major, Islamic Azad University, Tehran Research and Sciences Branch and Tax Expert at Iranian National Tax Administration ,
Abstract: (8906 Views)
Nowadays measuring and determining the satisfaction level of the organizations’
clients is one of the main concerns of the directors. The success of all of the
organizations and institutions, whether service or production, profit or non-profit,
and public or private ones, has been affected by several factors from among
which the clients’ satisfaction can be sited which helps reaching excellence in
business. Nowadays, meeting the clients’ satisfaction is one of the essentials of
the Quality Management Systems and excellence models. Any organization
including the Iranian National Tax Administration desires for providing services
to satisfy its clients, since the higher levels of the clients’ satisfaction will lead to
greater loyalty in them. While introducing the existing models regarding the
clients’ satisfaction index, the present research reviews the model of measuring
the clients’ satisfaction including five factors of employees’ performance, the
taxpayers’ expectations, the process of undertaking a task, laws and regulations
and organizational culture. Finally, the model in form of a questionnaire
containing 34 questions has been distributed among 384 of taxpayers (of
individuals and legal persons) in the Central Tehran’s Tax General Directorate of
the Iranian National Tax Administration, for the purpose of measurement. After
the collection of the data, for the analysis, SPSS ver. 18 and LISREL ver. 8.7
have been employed the results show that all of the five hypotheses of the
research have been rejected.
Type of Study: Research |
Received: 2014/03/14 | Accepted: 2014/03/14 | Published: 2014/03/14
Received: 2014/03/14 | Accepted: 2014/03/14 | Published: 2014/03/14
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