قياس فجوة جودة الخدمة العمومية من وجهة نظر زبائن الإدارة الجبائية الجزائرية

Abstract EN

The study discusses the issue of customer satisfaction with the Algerian tax administration services' quality including all its dimensions, considering the development of his relationship with this governmental organization and the government in general, so that this relationship is consistent with the change of the philosophy of public affairs management starting from the concept of a relationship of subjugation and management of means to a relationship of participation and management of achievements, which is called terminologically the new public administration.

the study uses the descriptive approach in the form of a case study that uses the gaps between perceptions and expectations model to measure the satisfaction of a sample of customers with the quality of the Algerian tax administration services in all its dimensions.

the study concluded that there are gaps of varying size.