EVALUATION OF CUSTOMER ORIENTATION AND ITS IMPACT ON TAXPAYER SATISFACTION BASED ON SERVQUAL MODEL (CASE STUDY: TAX AFFAIRS ADMINISTRATION OF GUILAN PROVINCE)

Abstract

By virtue the significance of customer oriented, the objective of the present study is to investigate the extent of customer oriented in Tax Affairs Administration of Guilan. By using a famous conceptual model which is called “servqual”. This is one model with five dimensions for evaluating the quality of services indexes of customer oriented such as: responsibility, reliability, and sympathy with customer, tangible services & assurance of services. Meanwhile, after having general review on the related literature study according to the method of library & survey research for gathering data & information, some tools such as documents & especially questionnaires were used. In the present research, the statistical samples & community were recorded 700 & 248, respectively. Meanwhile for investigation sample’s view, the factorial analysis was used. The Pearson correlation was used for investigating the effective factors on the extent of customer oriented. Then, the regression analysis was used for analyzing the relation between these variables. All findings indicate that there is a meaningful difference between the above-mentioned five dimensions & the extent of customer oriented from the Tax Affairs Administration performance. In another words, the performance of Tax Affairs Administration is not satisfactory. The findings indicate that there is a gap between the customer expectations & their satisfaction from Tax Affairs Administration services. Finally, after presenting detailed results & findings, all abovementioned cases were collected, discussed & compared. Meanwhile, the applied recommendations & the related suggestions have been presented for following the similar researches in near future.