نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
This paper aims to provide an appropriate systematic model of tax administration in Iran. For data collection, two questionnaires were used in both continuous and categorical scales. First, a total of 37 questionnaires were distributed among the statistical population consisting of tax experts, as to identify major indicators of appropriate tax administration. Further, the compare means test was applied in order to examine respondents' views on the research questions, while the Friedman test was carried out to rank indicators affecting good tax governance. Then, the major indicators of good tax governance were determined and relevant sub-indicators for each one were developed with the consensus of tax experts. The coherent questionnaire developed here was provided to tax experts. The SPSS software was used for conducting descriptive and inferential analyses and the LISREL software was applied for modeling structural equations. Finally, as the questionnaires collected and the analytical outputs derived, the main research model was designed and provided consisting of its main indicators and sub-indicators.
کلیدواژهها English
