TAXPAYERS’ SATISFACTION REGARDING VAT IN RUPANDEHI

Abstract

The largest source of any state is tax revenue. To increase tax revenue and increase the satisfaction of VAT taxpayers, government should constantly analyze the factor that affects the satisfaction. The study aims to investigate the correlation between the service quality of tax offices/officers, tax rates, tax collection procedures, tax policy, and tax refund practices with the satisfaction of VAT taxpayers in Rupandehi district, Nepal.This study uses a quantitative approach. Primary data is collected from 370 respondents using administered questionnaire. Purposive sampling is used for sampling. Data are analyzed using correlation and regression analysis. The results of this study is tax collection procedures, tax rates, tax policy and tax refund practices significantly affects the satisfaction of VAT taxpayers’ whereas service quality of tax office/ officers didn’t considered to be significant factor by the respondents for maximizing satisfaction.