Davood Mutallebi, Mohammad Saqheb Fard, Jaber Husseini, Hamid Reza Yazdani,
Volume 16, Issue 2 (12-2008)
Abstract
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.
