Investigating the effect of trust on the relationship between the quality of electronic services and the satisfaction of taxpayers

The aim of the present study is investigating the effect of trust on the relationship between the quality of electronic services and the satisfaction of taxpayers. The goal of this research in terms of functional and data gathering practices, is based on description of the survey. For data collection and field studies, library, is used. Measuring instrument in this study is questionnaire that included ‎‏29 ‎‎questions with Likert five option. In this study, the standard questionnaire of kundu and datta (2015) was used to measure the variables of quality of electronic services and satisfaction and trust of taxpayers. Then, after checking the content validity, confirmatory factor analysis was used to evaluate the construct validity and finally Cronbachchr('39')s alpha coefficient is used to determine the validity of the questionnaire and assess the reliabili, achieved %91.6 and it is approved. The statistical population of the study includes all taxpayers located in the Tax Affairs Organization of Mashhad. In this regard the samples of this research are 385 persons of taxpayers in the Tax Affairs Organization of Mashhad.Data collected have been processed by using different techniques including average indicators and structural equation modeling (SEM) through the smart LISREL Software. Research findings showschr('39') that the quality of electronic services with path coefficient %23 affects the satisfaction, also the quality of electronic services with path coefficient %74 affects trust of taxpayers. Trust also services with path coefficient %62 affects the satisfaction of taxpayers and finally the quality of electronic services  also influences the satisfaction of taxpayers through the mediator of trust.