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[ 1 ] - Designing a System Model of Accountability in Tax System of the Islamic Republic of Iran (Case Study of Mazandaran Province Tax Affairs Directorates)

The aim of this study is to design a system model of accountability in the tax system of the Islamic Republic of Iran. For this purpose, the mixed research method was used. First, the Delphi technique was used to identify the legitimate demands and expectations of taxpayers as inputs of the model. In the next step, 4 types of accountability mechanisms were identified as components of transforma...