The Model for Assessing and Prioritizing Effective Requirements in Marketing and Augment of Tax-payer satisfaction in National Tax Administration of Iran

Subject Areas : Jounal of Marketing Management

H.  Nezakati Alizade, ¹ (استادیار، عضو هیات علمی دانشگاه آزاد اسلامی، واحد تهران مرکز)
R.  Golzar Adabi ² (دانش آموخته کارشناسی ارشد مدیریت بازرگانی، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات تهران)

Received: 2014-06-16 Accepted : 2014-06-16 Published : 2009-03-21

Keywords: Tax, Customer Satisfaction, Services quality, Kano model, Taxpayer, Motivational obligations,

Abstract :

In this research for the first time in Iran; we try to distinguish effective factors of customer satisfaction by prioritizing requirement of the tax organization with the use of Kano and SERVQUAl models. We determine that the tax is the most important finance policy instrument to achieve economic growth social equity and regulation of many economic sectors. The last experiences of the tax system in Iran and other countries indicate that customer cooperation is the most effective way to achieve the goals of tax organization in every country. In this research, by use of three hypotheses exploratory research project; surveying research and accidental sampling the necessarily statistical information of 297, people from the north, south, west, and east tax administrations was collected by the reliable method (standard, approved by supervisor and advisor) and a valid questionnaire (by use of Cronbach alpha indication with the result of 85 percent). The achieved results indicate that prioritizing the tax organization is based on SERVQUAL factors (reliability, responsiveness, tangible, assurance, empathy); Kano model (basic, performance, attractive requirement), and the integration model.