摘要：AbstractWhen referring to service, quality cannot be verified through a quality assurance department, because most of the time, clients only have one opportunity of evaluating the service given; in this concern and according with the demand to evaluate quality service in the companies that offer service to their clients, in 1985, Parasuraman, Valerie A. Zeithaml and Leonard L. Berry established SERVQUAL, which is sustained under the GAPS theory that explain the differences between clientś perception and reliance about a service. For this empiric research the Agencia Fiscal del Estado, a collecting taxes office in Hermosillo, Sonora, was chosen with the intention of measure the differences between taxpayers’ global expectations and their perception about the service received; in a manner of proving which of the five quality dimensions evaluated through the SERVQUAL method has a positive impact in the degree of satisfaction of the taxpayer that goes to that office to make a tax payment.
