بررسي مقايسه اي مدل هاي شاخص رضايت مشتري و ارا ئه مدلي براي سنجش رضايت مؤديان مالياتي سازمان امور مالياتي كشور

Comparison Customer Satisfaction Indices and Finding a Model for Measurement Taxpayer Satisfaction

This study attempts to come up with a practical framework for evaluating the taxpayer satisfaction for taxation organization. In so doing, first, 22 essential factors in taxpayer satisfaction process; were found in the literature related to the Customer Satisfaction Indices, and then a questionnaire was constructed based on these factors. 140 experts in this field participated in the study and then the data was analyzed through the SPSS and LISREL software. The results, using factor analysis, revealed that five factors including Communication, Expectation, Rule, Culture and Human factors were important in assessing the level of the taxpayer satisfaction that is necessary for government to successful planning for tax income.