DOI:

Abstract

In recent years, the Vietnamese government has made a lot of effort and succeeded in attracting foreign direct investment. To gain better achievements, better competitive advantages for foreign investors are much needed. One of important policies to achieve this aim is to improve the business climate and quality of public services, especially tax advisory service for FDI companies. To improve the service, it is necessary to study their satisfaction of services supplied. This research project surveyed 222 FDI companies. Employing EFA and multiple regression models, authors identified a scale used for assessing satisfaction of tax advisory service that comprises five factors: confidence of companies in tax agency, responsiveness towards demands by companies, assurance or ability to serve of tax agency, empathy for companies, and tangibles of tax agency. The satisfaction depends on the four following factors in order of importance: empathy, tangibles, assurance and confidence.

Keywords

Satisfaction; Service Quality; Influential Factor; Exploratory Factor.