Abstract
The dramatic impact of E-commerce being the trend insofar as modern governance and management operations of most service agencies and entitites in most countries which in effect hastens the delivery of services for local and international clientele-customers. This study focuses on the service delivery in VietNam with the launching of its electronic tax payments both for its exporters and importers taking place in Ho Chi Minh City VietNam.
This study analyzes the factors affecting the satisfaction of importers and exporters on the quality of electronic tax payment services at the HCM city Customs Department, through the survey of 347 enterprises participating in electronic tax payment services. Research results show that there are 6 factors that affect the satisfaction of enterprises on the quality of electronic tax payment service: Trust; Sympathy; Service capabilities; Tangible Media; Transparency and Coordinate Implementation. In particular, Trust has the strongest impact and Transparency has the lowest impact. Key recommendations suggest thatv actions and plans for improvement should be undertaken taking into consideration the above-mentioned six factors in delivering its E-Tax Payment system to stakeholders.
© 2018, Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Contaduría y Administración. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
License for Published Content
Unless otherwise stated, all contents of the electronic edition of the journal are distributed under a license and distribution "Creative Commons Attribution-Noncommercial 4.0 International" (CC-by). You can see from here the version of the license information. This circumstance must be expressly stated in this way when necessary.
Metadata License
The metadata of papers published by Contaduría y Administración are in the public domain, through the publisher's waiver of all rights to the work under copyright law worldwide, including all rights and related rights, to the extent permitted by law. You may copy, modify, and distribute the metadata, even for commercial purposes, without requesting permission.
