Volume 16, Issue 2 (2008)                   J Tax Res 2008, 16(2): 137-174 | Back to browse issues page

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Mutallebi D, Saqheb Fard M, Husseini J, Yazdani H R. A Model for Assessing Taxpayers’ Satisfaction Degree: Case of LTU Head Office. J Tax Res. 2008; 16 (2) :137-174
URL: http://taxjournal.ir/article-1-164-en.html
1- M.A. in Commercial Management and a Tax Auditor at INTA
2- M.A. in Welfare Planning and a Tax Auditor at INTA
3- M.A. in Commercial Management
4- A PhD Candidate of Human Resources Management at the University of Tehran
Abstract:   (7965 Views)
One of the most important concerns of managers of organizations is to assess and determine the satisfaction degree of their costumers. The main purpose of this paper is to identify the major factors influencing taxpayers’ degree of satisfaction and loyalty as well as to review the existing models of costumer satisfaction. To do the task, 22 effective factors were identified through reviewing the research literature, the Direct Taxes Act and the by-laws thereof as well as the 3rd Development Plan and some other related resources. A questionnaire was developed to be filled by experts. The results of a factor analysis showed that there were five groups of factors involved in assessing the taxpayers’ degree of satisfaction including the staff, expectations, communications, regulations, and culture. The extracted model was confirmed by the factor analysis and was finally evaluated by the data gathered through questionnaires filled by LTU taxpayers.
Full-Text [PDF 561 kb]   (1493 Downloads)    
Type of Study: Research |
Received: 2008/06/2 | Accepted: 2008/08/31 | Published: 2014/03/14

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