The Study and Measurement of Taxpayer's Satisfaction (Case Study of the Central Tehran's General Tax Directorate)

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.