Issue: №10/3, 2019
Introduction. What is recognized by the world community is that the provision of quality services to taxpayers creates the preconditions for stimulating their voluntary payment, which ensures the execution of budget revenues and contributes to the economic development of the country. Also, the practice of improvement of services has multiply proved that there is a clear connection between the level of taxpayer service and the timely and fully paid fiscal payments, and the economic development of the state. Therefore, all mentioned above makes it relevant to consider the issue of improving the level of service provided by tax authorities to taxpayers. Purpose. The purpose of the research is to determine the optimal methodology for assessing the level of satisfaction of taxpayers with the level of service. Methods of analysis and synthesis, logical generalization, comparison and formalization were used in the research process. Results. The study found that «McKinsey 7S», «Кано», «SERVQUAL» techniques, which are widely used in international practice to assess consumer satisfaction through surveys, are suitable for research and analysis of the service process in any field, as well as for shaping and improving the service delivery process. But given the specifics of the State Tax Service of Ukraine and the taxpayer respondents who should rate it as a service provider, the most flexible and adaptable approach is the «McKinsey 7S». Conclusion. The application of the «McKinsey 7S» will enable to identify the benefits of taxpayers and factors that have a positive or negative impact on the level and quality of their service. The prospect of further research is the development of a unified form of measurement and assessment of taxpayers’ satisfaction with the level of service. References 1. Quality management. Customer satisfaction. Guidelines for monitoring and measuring: DSTU ISO 10004: 2013 (ISO 10004: 2012, IDT). Kyiv: Ministry of Economic Development of Ukraine, 2014. 24 p. (in Ukrainian). 2. Shchutska M. Definition of quality criteria by importance and methods of determination of customer satisfaction on the example of JSC «Drohobych Plant of Cranes». Measuring Equipment and Metrology. 2010. № 71. pp. 159–164. (in Ukrainian). 3. Rudenko M. Monitoring customer satisfaction enterprise. TNEU Bulletin. 2016. № 2. pp. 142-149. URL: http://dspace.tneu.edu.ua/handle/316497/3949 (in Ukrainian). 4. Zapukhliak I. McKinsey 7S model as a tool for evaluation of readiness to change gas transmission companies. Scientific Bulletin of Uzhhorod University. 2015. № 3. pp. 136–140. (in Ukrainian). 5. Learn how to use the 7-S Framework, with James Manktelow and Amy Carlson. URL: https://www.mindtools.com/ pages/article/newSTR_91.htm 6. Does your company work perfectly? Model McKinsey 7S. URL: http://powerbranding.ru/biznes-analiz/mckinsey-7s-model/ (in Russian). 7. Gavrilova S. Model Kano. Quality management. 2008. № 3. pp. 10–12. (in Russian). 8. Vechkayev V. Kano Model. URL: http://www.vechkaev.ru/ Pages/kano.aspx. (in Russian). 9. Motrynchuk O.V. The Kano method as one of the tools for assessing consumer satisfaction. Bulletin of the Lviv Polytechnic National University. 2014. № 14. pp. 86–92. (in Ukrainian). 10. Chaika I.P. Research of priority needs of consumers of services by the Kano model method. Scientific Bulletin of Poltava University of Economics and Trade. 2017. № 2. pp. 151–162. (in Ukrainian). 11. Malinina O.Y., Fedorkova A.V. Analysis of the quality of advertising services by the method of N. Kano (on the example of «Publishing House Peregudova»). Engineering Journal of Don. 2015. № 2. URL: http://ivdon.ru/uploads/article/pdf/IVD_79_Malinina.pdf_50a1972495.pdf (in Russian). 12. Fedoskina L.A. The SERVQUAL technique as a tool to increase innovative activity in service industry organizations. Creative economy. 2008. № 3. pp. 73–83. (in Russian). 13. Kostrubska A.F., Kovalchuk S.V. Marketing assessment of the quality of banking services based on the SERVQUAL methodology. Bulletin of Khmelnitsky National University. 2014. № 5. pp. 76–78. (in Ukrainian). 14. Reshetnikova I.L. Assessment of the quality of customer service in modern trade enterprises. Marketing: Theory and Practice. 2012. № 10. pp. 190–195. (in Ukrainian).
Keywords : customer satisfaction, satisfaction rating, McKinsey model, Kano model, SERVQUAL model, taxpayer, tax authorities, customer service