پژوهش های مدیریت در ایران

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آسیب شناسی فرایندی نظام مالیاتی در ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران

2 استادیار، گروه مدیریت دولتی، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران

3 دانشیار، گروه مدیریت بازرگانی، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران

4 استاد، گروه اقتصاد، دانشکده اقتصاد و علوم سیاسی، دانشگاه شهید بهشتی، تهران، ایران

چکیده

هدف پژوهش حاضر «آسیب‌شناسی‎ ‎فرایندی نظام مالیاتی ایران» است. این پژوهش به روش ‏ترکیبی انجام شده است، بدین‌ترتیب که ابتدا در بخش کیفی از طریق مصاحبه نیمه‌ساختاریافته، ‏آسیب‌های مرتبط با فرایندهای اصلی سازمان امور مالیاتی، شناسایی و از روش تحلیل تم ‏طبقه‌بندی شده‌اند. سپس از طریق تحلیل محتوای متون مرتبط با آسیب‌های نظام مالیاتی، سایر ‏آسیب‌های مرتبط با کلیت نظام مالیاتی، با این استدلال که می‌تواند منجر به برخی از آسیب‌های ‏فرایندی یا مانع از اصلاح آنها باشد، شناسایی و در قالب عوامل سازمانی (مدیریت منابع انسانی، ‏فرهنگ سازمانی، فناوری‌اطلاعات و زیرساخت‌ها، سیستم‌اطلاعاتی و فرایندها، قوانین و مقررات و ‏ساختار) و عوامل محیطی (اقتصادی، فرهنگی، سیاسی) دسته‌بندی شدند. در بخش کمی، آسیب-‏های مرتبط با کلیت نظام مالیاتی به شکل پرسشنامه تهیه و در اختیار خبرگان امور مالیاتی قرار ‏گرفتند تا مواردی که تاثیر‌گذاری آنها بر فرایندها معنادار است، مشخص شوند. جامعه آماری این ‏پژوهش در بخش کیفی و کمی، صاحبان فرایندها و افراد آشنا با فرایندها در سازمان امور ‏مالیاتی تهران و البرز بوده‌اند. به طور کلی نتایج این پژوهش نشانگر وجود آسیب‌های متعددی در ‏فرایندهای سازمان امور مالیاتی است که بسیاری از این آسیب‌ها از عوامل سازمانی و محیطی ‏نشأت می‌گیرد و برای رسیدن به فرایندهای مطلوب مالیاتی لازم است تغییرات زیربنایی و بلندمدت ‏اقتصادی، فرهنگی، سیاسی و سازمانی انجام پذیرد. ‏

کلیدواژه‌ها

عنوان مقاله [English]

Process pathology of the tax system in iran

نویسندگان [English]

  • FATEMEH RAHIMI 1
  • Tayebe Amirkhani 2
  • Bahman Hajipour 3
  • Aliakbar Arabmazar 4

1 PhD Student, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran

2 Assistant Professor, Department of Public Administration, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran

3 Associate Professor, Department of Business Management, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran

4 Professor, Department of Economics, Faculty of Economics and Political Science, Shahid Beheshti University, Tehran, Iran

چکیده [English]

‎“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.‎

کلیدواژه‌ها [English]

  • "pathology
  • Process"
  • " Tax
  • "
  • "Iranian National Tax Administration"
  • "Complexity of ‎processes"
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پژوهش های مدیریت در ایران
دوره 25، شماره 4
دی 1400
صفحه 109-133
فایل ها
اشتراک گذاری
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