Developing a model to evaluate taxpayers’ satisfaction in tax collection by Vietnam commercial banks

Abstract

The paper focuses on theories of customers’ satifaction in order to identify the relevant model and factors in collecting
tax by Vietnam commercial banks. There are three participants in tax collection who are tax payers, tax authorities and
commercial banks. The developing model is basis to test factors correlation and supported by the survey of tax payers
of Viettinbank- Phu Yen branch. Thus, further researches will obtain some solution to improve tax colletion services of
commercial banks and to reduce cash transaction in Vietnam