FACTORS AFFECTING THE SATISFACTION OF ENTERPRISES WHEN USING TAX ADMINISTRATIVE SERVICES IN SAPA DISTRICT, LAO CAI PROVINCE

Abstract

This research has two main objectives: to determine influential factors and to measure the influence of each factor on the enterprises’ satisfation when using tax administrative services in Sapa district, Lao Cai. In order to build the research model, the authors used the conclusions of Lassas et all (2000) on the relationship between service quality and customer satisfaction, in combination with service quality model of Parasuraman et all, and carired out a survey of 7 experts. The results from a survey of 324 enterprises using tax administrative services in Sapa district show that there are strong grounds to conclude that 5 out of 6 factors proposed affect the satisfaction of enterprises when using tax administrative services in Sapa district, Lao Cai province. The most influential factor is Empathy, followed by Trust, Response, Innovation, and finally Tangible media. Based on the results, the authors also proposed some recommendations to improve the quality of tax administrative services to meet the requirements of enterprises in Sa Pa district, Lao Cai province.