The Extent of Applying Service Quality Dimensions at the Tax Authority from the Perspective of Auditors: A Field Study on the Tarhuna Tax Authority

Dr. Saleh Al-Mukhtar Al-Aswad

The study aims to determine the extent to which the quality dimensions of services (tangibility, reliability, responsiveness, empathy, and security) provided by the Tarhuna Tax Authority are applied, from the perspective of auditors. The study relied on a descriptive-analytical approach. The study population consisted of auditors at the Tarhuna Tax Authority, from which a simple random sample of (67) respondents was selected, using a questionnaire as the primary data collection tool. The study concluded that the Tax Authority's management does not implement quality dimensions in its services. The main constraints included a lack of management interest in quality systems, insufficient training programs, a lack of employee skills and knowledge, and a shortage of scientific methods and tools in the quality domain.

Service quality dimensions, Tax Authority, Auditors, Tarhuna, Descriptive-analytical approach.