نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری مهندسی مالی، واحد قم، دانشگاه آزاد اسلامی، قم، ایران.
2 دانشیار، گروه مدیریت، واحد تهران مرکز، دانشگاه آزاداسلامی، تهران، ایران.
3 استاد، گروه اقتصاد، دانشگاه شهید بهشتی، تهران، ایران
4 استادیار گروه مالی وحسابداری، واحد قم، دانشگاه آزاداسلامی، قم، ایران.
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
the tax organization , like other organizations , is faced with some risks in achieving its goals such as the realization of predicted tax revenues in the course of the annual budgets . there are many time lags in the process of cutting tax cases and finally paying taxes . therefore , this study aimed to design a risk management model of tax arrears with tax litigation approach using grounded theory . this research is qualitative . in the present study , a deep interview was used as data collection tool whose data were analyzed using open , axial and selective coding . in this research for selecting the sample , purposive sampling has been used which is based on the principle of theoretical sufficiency , in the present study using interview16 of this important . the validity of the questionnaire was confirmed by the content validity test ( cvr ) and its reliability was confirmed by cohen 's kappa test ( k ) . the results of the study include identification of causal factors , background , meddling and consequences ,risk management of tax arrears with tax litigation approach and finally presenting the final model . the results indicate that the risk of no doing legal duties by taxpayers , lack of tax compliance , no timely payment of taxes , prolongation of tax proceedings , multiplicity of jurisdictions , lack of optimal use of human resources as causal of risk management of tax arrears ,is known .
کلیدواژه‌ها [English]
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