WSEAS Transactions on Business and Economics
Print ISSN: 1109-9526, E-ISSN: 2224-2899
Volume 23, 2026
Assessing Taxpayer Satisfaction with Tax Administration in Quang Ninh Province, Vietnam
Authors: , , , ,
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Abstract: Enhancing taxpayer satisfaction plays a crucial role in customer retention and service development. Inheriting the Information Systems Success Model (ISSM), this study evaluates the impact of the model's factors on the satisfaction of taxpayers using electronic tax (e-tax) services in Quang Ninh province. Data was collected from 1,529 questionnaires completed by business presentative and 900 questionnaires answered by sole traders in Quang Ninh province. Through regression analysis, the research indicated determinants of tax payer satisfaction on the e-tax system, ranked from strongest to weakest, are information quality, system quality, and service quality.
Keywords:
Electronic tax, e-tax system, information quality, system quality, service quality, taxpayer satisfaction
Pages: 1306-1316
DOI: 10.37394/23207.2026.23.101