THE IMACT OF SERVICE QUALITY, SERVICE DELIVERY AND COMPLAINTS HADLING ON TAXPAYERS SATISFACTION IN HARARI REGIONAL STATE'S REVENUE AUTHORITY, ETHIOPIA

Abstract

Tax payers’ satisfaction rises, so do the revenues available to fund public services, on the other hand the tax payers’ dissatisfaction would have a consequential effects on the revenue generation of the public activities. This study was conducted with the aim of identifying the determinants of taxpayers’ satisfaction with tax services in Harari revenue authority. The target population of the study is Harari regional state business owner tax payers which is 13,275 in December, 2022. A sample of 443 tax payers was taken with stratification using category followed by random sampling from each strata. Via distributing a total of 443 questionnaires to the tax payers, the study tried to explore the main determinants of taxpayer’s satisfaction. Tables, bar graphs and pie charts were used to present the result of descriptive analysis. Coefficient of association and binary logistic regression were used to identify the main factors affecting taxpayer’s satisfaction. The findings of the study shows that tax service quality, tax service delivery and Complaints handling have a significant impact on taxpayer’s satisfaction. When service quality is perceived as high by tax payers the more likely they are satisfied with tax services. Tax payers those have a perception that a tax service delivery is noble are more likely satisfied with tax services. The more the tax payer’s perceived that the tax complaints handling is good, the more likely they are satisfied with the service of the Harari revenue authority. In general, the study suggests; that the tax authority and concerned bodies: should enhance tax service quality, tax service delivery, and Complaints handling to increase taxpayers’ satisfaction with tax services at Harari revenue authority