<![CDATA[The purpose of the study is to examine the effects of service quality on the satisfaction of taxpayers using the service quality (SERVQUAL) framework. Specifically, it evaluates the influence of reliability, assurance, tangibility, and empathy on taxpayer satisfaction. The study sampled 143 taxpayers under the client relationship management program introduced by the tax authority in Malawi. Data was collected using a questionnaire and was analyzed using a multiple regression model. The results indicate that 49% of the variations in taxpayer satisfaction can be explained by service quality (R2 = 0.4892). Further, the results indicate that while all five dimensions of service quality have a positive effect on taxpayer satisfaction, four (reliability, assurance, tangibility, and empathy) are statistically significant (p-values < 0.05) while responsiveness is insignificant (p-values > 0.05). The results imply that tax authorities should not overly focus on service quality to enhance taxpayer satisfaction as it accounts for only half of the variations. The other factors may need to be identified and implemented together with service quality. Concerning service quality, the focus of the tax authorities should be placed on reliability, assurance, tangibility, and empathy.]]>
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