FATEMEH RAHIMI; Tayebe Amirkhani; Bahman Hajipour; Aliakbar Arabmazar
Volume 25, Issue 4 , January 2022, , Pages 109-133
Abstract
“Process pathology of the Iranian tax system” is the main purpose of this research. This research has been done based on mixed method. In this regard, the problems of the tax system processes were identified through interviews with owners of process and have been categorized ...
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“Process pathology of the Iranian tax system” is the main purpose of this research. This research has been done based on mixed method. In this regard, the problems of the tax system processes were identified through interviews with owners of process and have been categorized based on theme analysis. Since the general problems of the tax system, can lead to some process problems or prevent their correction, in the next steps the general problems of the tax system of Iran have been identified and categorized based on content analysis . In the quantitative stage, all of these general problems were prepared in the form of a questionnaire and presented to the experts of the Iranian National Tax Administration to determine which of these general problems have significant impact on the processes. Process owners and the employees of the Tehran and Alborz Iranian National Tax Administration who are familiar with the tax processes are the society of this research. In general, the results of this study indicate that the processes of Iranian National Tax Administration have been faced with several problems, many of them stem from the external factors, and to achieve the desired result, it is necessary to make fundamental and long-term political, economic, social, cultural and intra-organizational changes.
