In the present study, an attempt has been made to identify and prioritize the factors affecting the level of taxpayers' satisfaction with the comprehensive tax plan based on the Kano model in the Iranian National Tax Admission Organization. The research method used in the present study is descriptive-analytical. At first, after identifying the general factors affecting taxpayers 'satisfaction through documentary studies through interviews with experts in the field, the final factors affecting taxpayers' satisfaction are extracted from the comprehensive tax plan. By designing a questionnaire of taxpayers' satisfaction with the comprehensive tax plan, it was analyzed through the Kano model. The statistical population of the study includes 1020 legal taxpayers referring to the Iranian National Tax Admission Organization in 1400, which based on Cochran's technique, 280 taxpayers have been selected as a statistical sample. The results of the research findings indicate the identification of 21 variables affecting the satisfaction of taxpayers from the perspective of experts. According to Kano model, 6 variables are in the group of motivational factors, 4 variables are in the group of functional variables and the highest number of variables; 11 variables are in the group of basic variables. Reducing the side costs of paying taxes by using the comprehensive plan system with a satisfaction factor of 0.567 (Atractive factors), User-friendliness of the comprehensive tax plan system with a satisfaction coefficient of 0.439 (performance factors) and Protecting the privacy of taxpayers in the comprehensive tax plan with a coefficient of satisfaction of 0.165 (basic factors) respectively had the highest priority among other factors taxpayers' satisfaction with the comprehensive tax plan.
Abdi D, Tanani M, Bagher B. Identifying and prioritizing the factors affecting the taxpayers' satisfaction with the comprehensive tax plan by Kano model (Case study: Iranian National Tax Admission Organization). qjfep 2024; 12 (45) :67-114 URL: http://qjfep.ir/article-1-1585-en.html