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- W4280491413 abstract "Purpose Measuring tax service quality is important as it may contribute to sustainable tax management. This study aims to develop and validate a scale that measures tax service quality for enterprises. Design/methodology/approach This study uses a mixed method consisting of three focus groups with 25 participants in charge of the management of tax service for item generation, a survey of 121 enterprises for scale purification and a survey of 362 enterprises in Vietnam for main study. The scale development is tested through three important steps including exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM). Findings The findings reveal that the scale of tax service quality for enterprises is represented by 13 items comprising two dimensions: responsiveness and professionalism. Practical implications This scale can be used by tax management authorities as a convenient tool to understand and measure tax service quality. Originality/value Empirical studies on the measurement of tax service quality are scarce. Most studies have focused on tax service quality for individual taxpayers. There is an absence of research on a process for the development and validation of a specific, orthodox scale of tax service quality for enterprises." @default.
- W4280491413 created "2022-05-22" @default.
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- W4280491413 date "2022-05-17" @default.
- W4280491413 modified "2023-10-16" @default.
- W4280491413 title "Tax service quality for enterprises: development of a valid measurement scale" @default.
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- W4280491413 doi "https://doi.org/10.1108/apjba-01-2021-0033" @default.
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