Resumen de Service quality framework for the South African Revenue Service from the perspective of the tax practitioner
The objective of the present research was to propose a service quality framework regarding the service quality of the South African Revenue Service (SARS) from the perspective of the tax practitioner. In order to develop the specific �lens of the tax practitioner� regarding the service quality of SARS, an in-depth, qualitative approach was required to identify a comprehensive range of determinants that potentially drive service quality in the revenue service industry and setting. One such qualitative method is the critical incident technique, which relies on a set of procedures to collect comments on service experiences, to perform a content analysis and to classify the observations of service experiences. A process of natural language argument was used to convert the data analysis results and the relevant elements of the theory from the literature survey into the service determinants. This �lens of the tax practitioner� can be used as a basis for developing a service quality measuring instrument that could measure the service quality of SARS from the perspective of the tax practitioner.
