Habibollah Javanmard - Assistant Professor of Islamic Azad University,Arak Branch,Iran

The present research surveying the Internet application as a new tool for tax information collection and its related services and also it explores satisfaction degree of tax payers.The field study has been undertaken in data collection, standard questionnaires with 0.89 reliability have been distributed among tax payers (firms) in Arak city of Iran and after their gathering, the structural equation model by LISREL software has been used in statistical analysis. The research results show that the first hypothesis saying that online tax return convenience causes higher satisfaction among tax payers and also third hypothesis saying higher the online Service Quality has a positive relationship with tax payers' satisfaction is not-support and other hypotheses are supported.

Information Gathering, Internet, Web site, information technology, Customer Satisfaction