Assessment of Large Taxpayers’ Satisfaction with Tax Service Delivery System: A Study on Ethiopian Large Taxpayers’ Office, Ethiopia

Abstract

The main objective of the study is to assess the large taxpayers’ satisfaction with service delivery in Ethiopian Large taxpayers’ office. To achieve the objective, the mixed research approach was employed in order to counter balance the quantitative and qualitative data results of the study and sample data was collected from 298 large taxpayers’ by survey method. In survey method questionnaire and in-depth interview was used to collect the data. Quantitative data was analyzed by using descriptive and inferential analysis and thus, non parametric statistical test was used to test the hypothesis. Interview guides were designed to collect relevant information from tax officials and experts of the branch office. The collected data was analyzed by non- parametric test and correlation analysis with help of SPSS and Microsoft office excel.  The result of the study revealed that service quality and delivery dimensions and complaints handling mechanisms have significant and positive correlation with large taxpayers’ satisfaction. Finally, a due attention should be given to service quality dimensions, complaint handling procedure and service delivery dimensions to increase large taxpayers’ satisfaction level in the branch office.

Keywords: Large taxpayers’, Satisfaction, Service Quality, Service Delivery, Complaints Handling.