اثر تطبيق معايير الجودة على جودة الخدمات الضريبية في دائرة ضريبة الدخل والمبيعات الاردنية من وجهة نظر متلقي الخدمة

Abstract

The aim of this study is to identify the effect of applying the Quality standards on the quality of tax services offered by the Income and Sales tax department from the Recipients of services point of view. The study used a descriptive and analytical approach. The sample was randomly selected, which consisted of (616) individual. And to achieve the study, the researcher developed a questionnaire that consisting of (16) question. The quality of tax services has been measured by identifying the gap between the actual performance and the expected performance while delivering the service. The data was analyzed by using the statistical program (SPSS), and calculate arithmetic mean, standard deviation, iterations, T-test and ANOVA. The results showed that was good effect for applying the quality standards on the quality of tax services. The Income and Sales Tax Department is committed to apply quality standards