Assessment of the External Accountability Gap of Tax Affairs Organization from the Viewpoint of Major Taxpayers and the Other Stakeholders Via Using Servqual Model

Subject and Purpose of the Article: 

This research studied external accountability gap of tax affairs organization from the viewpoint of academic    society, great taxpayers and the government through applying Servqula model.

Statistical society includes faculty members, CFOs and governmental experts which 156 samples of these three stakeholders were selected by sampling method and questionnaire distributed among them. Dependent t-test for paired samples and one way-analysis of variance test were utilized to test the hypotheses.

Results show that there is a deeper gap in external and ethical accountability of National Tax organization from faculty   members and CFOs' viewpoints. Besides, there is a deeper gap in financial, performance, democratic and political accountability from faculty members viewpoints in compare with two other strata.

Thus, tax affairs organization must fill the external gap toward academic society and major taxpayers and on the other hand does its best to improve accountability condition of the Organization.