Service quality and customer satisfaction among small tax payers: critical analysis of Zambia revenue authority, Lusaka.

The purpose of the study was to critically analyse the online Service quality and customer satisfaction among small tax payers at the Zambia Revenue authority in relation to the Tax payer service charter.
The three specific objectives of the study were (1) To establish small tax payers perceptions on the quality of the online services offered by ZRA and (2) To assess the extent to which online services correlated with customer satisfaction among small tax payers at ZRA and (3) To ascertain ZRA Policy measures aimed at further enhancing quality of online service and customer service delivery. The sample size was 271 and was derived at statistically. The study adopted a Correlational research design and data was collected using a structured questionnaire based on the modified E-S-QUAL and E-RecS-QUAL research instrument. Data obtained were subjected to quantitative methods of data analysis using SPSS(Version 20).In addition to descriptive statistics, the scoring index method and both the correlation and regression analysis were done and summaries were presented. The findings of the study were (1), the perception of small tax payers with regards to online service quality was perceived by small tax payers as high. (2)The results indicate correlation coefficient of 0.461 which indicated a moderate association between online service quality and customer satisfaction among small tax payers at the Zambia revenue authority. (3).The study further revealed that Zambia revenue authority has in place and operates two (2) management information system which are the Tax online system and the Automated System for Custom Data (ASYCUDA).It was further established that ZRA also has the corporate strategic plan 2016-18 and Tax Payers Charter.
The study recommendations are that Zambia Revenue authority should put up measures to have on site customer service representative available online and also to improve the site in such a way that the site should offer the ability to speak to a live person if there is a problem.