Investigating Tax Culture of the Tax Payers of the Iranian Tax Administration

Optimization Of The Competitive Model Of The Government And Tax Payer Under The Condition Of The Possible Existence Of Error In Auditing The Tax Payers Income Tax Report

Investigating the Impact of Tax Revenues (Tax Expenditures) on Iran's Economic Growth

Taxes constitute the main sources of government revenue on one hand and, on the other hand, are one of the most important financial policy tools and can play a key role in economic growth and development. Therefore, it is important to identify tax payment potential as a step towards achieving these revenues. However, part of the tax revenue cannot be collected for legal and illegal reasons. In ...

Key Success Factors in Managing Tax Administrations (Case of Iranian National Tax Administration)

This study aimed to identify key success factors involved in running tax systems and to explore their importance and realization in the Iranian National Tax Administration (INTA) as a case study. First, based on the existing experience and knowledge, success factors in tax systems were extracted and, a total of 26 factors were identified in the following areas: (1) tax laws, regulations and...

The Effect of on tax professionals ' perception of tax complexity on tax compliance behavior

Today, the role of tax professionals has become an important issue in tax policy due to more complex and ambiguous tax laws. For this reason, the study of the activities of tax professionals is important for two reasons. Firstly, Taxpayers use the services of tax professionals to meet their tax obligations. Secondly, tax professionals, more than taxpayers, experience the issue of tax complexity...

Designing Competency Model for the Head of Tax groups at Iranian National Tax Administration Based on Qualitative Approach

Implementing comprehensive Tax plan and achieving its goals require human resources system to be in harmony with changing environment. Therefore a unified approach is necessary for designing human resources sub- systems. The purpose of this research is to formulate and design a competency framework for tax group heads. This research is embedded in an interpretative paradigm and follows that res...