Administrative Barriers Regarding the Participation of Taxpayers in Iran

다국어 초록 (Multilingual Abstract)

Purpose - Taxes are a critical source of government revenue, particularly for aiding development and progress in a society. Today, taxes are viewed as a tool for growth and stability and for reducing inequalities; a country’s citizens play a vital role in realizing this objective through their participation.
Research design, data, and methodology - In Iran, tax collection and preparation are always of great concern and represent the most important responsibilities of the government. This study seeks to investigate the administrative barriers in taxpayer participation and highlights the challenges regarding timely tax collection faced during 2011, from the point of view of both tax expertsand taxpayers.
Results - Sixty-six questionnaires from taxpayers and tax experts in the Zanjan province were collected and tested using statistical tools.
Conclusions - The results indicate that there are no obstacles in taxpayer participation; moreover, both taxpayers and tax experts have similar opinions regarding this issue.

참고문헌 (Reference)

1 Pourzamani, Z., "To investigate the reasons for the difference between taxable income and taxable income assertiveness merchandising detection by tax credits" (53) : 9-26, 2009

2 Zayer, A., "The role of simplifying the tax reform plans: world experience and challenges of the tax system" 6 : 157-184, 2010

3 Rostami, V., "Taxpayer rights" 39 (39): 107-128, 2008

4 Torgler, B., "Tax morale, Eastern Europe and European enlargement" 45 : 11-25, 2012

5 Torgler, B., "Tax morale in Australia: What shapes it and has it changed over time?" 7 : 298-335, 2004

6 Riahi-Belkaoiu, A., "Relationship between tax compliance internationally and selected determinants of tax morale" 13 : 135-143, 2004

7 Bame-Aldred, C. W., "National culture and firm-level tax evasion" 66 (66): 390-396, 2013

8 Navidi, H., "Management of Government on officials and taxpayer behavior in terms of the deviation of the returns" 20 : 85-95, 2006

9 Salami, G. H., "Justice or tax Discrimination in Iran" Economic and Financial Monthly Iran Economics 28-29, 2008

10 Lipatov, V., "Corporate tax evasion: The case for specialists" 81 : 185-206, 2012

11 Sedghi, A., "Comparative Study on Customer Satisfaction Index Model of presenting a model for measuring taxpayer satisfaction of the State Tax Administration" 1 (1): 101-118, 2009