Resumo

CLEMENZA, Caterina; GOTERA, Ana  e  ARAUJO, Rubén. Quality of services rendered by the Muncipal Autonomous Tax Administration Service. Revista Venezolana de Gerencia [online]. 2010, vol.15, n.49, pp.103-124. ISSN 2477-9423.

The objetive of this study is to analyze the quality of service rendered by the Muncipal Autonomous Tax Administration Service (SAMAT), by comparing perception and expectations of Maracaibo taxpayers regarding the service rendered by SAMAT. Research was of the descriptive type with a non-experimental, trans-sectional, field design. A questionnaire-type instrument was designed and applied to a sample of 270 taxpayers in three periods characteristic for the sector under study. The instrument was validated by five experts, then its reliability was calculated using the Alpha Cronbach method, whose co-efficient was 0.97. Conclusions were that the perceived service quality only moderately covers clients’ expectations in terms of the analyzed components (tangible and intangible  elements: reliability, response capacity, security, empathy); therefore, taxpayers are not satisfied with the service offered by SAMAT. Recommendations are that strategies be created and put into practice oriented toward developing a service focused on the taxpayer, centered on responding to his or her expectations and needs, as well as carrying out campaigns to incentivate a taxpaying culture among citizens.

Palavras-chave : Quality of service; expectations; perception; taxpayers; municipal tax administration.