تبیین و توسعۀ فرهنگ نیروی وصول مالیات و پیامدها

نوع مقاله : پژوهشی

نویسندگان

1 دانشجوی دکتری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران،ایران

2 استادیار، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران،ایران

3 استاد، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران،ایران

چکیده

رقابت در نظام مالیاتی مبتنی بر توانایی کارکنان سازمان امورمالیاتی برای ارائه خدمات باکیفیت بالا به مؤدیان است مدیران وصول اغلب موفقیت سازمان را مدیون فرهنگ آن می­دانند؛ فرهنگی که مبتنی برنوآوری، کارتیمی و توان‌مندسازی است. بنابراین هدف این پژوهش، تبیین و توسعۀ فرهنگ نیروی وصول مالیات و پیامدهای آن درسازمان امورمالیاتی کشور است. روش پژوهش حاضر آمیخته (ابتدا کیفی و بعدکمی) است در بخش اول از نظریه داده­ بنیاد استفاده شد. ابزار جمع­آوری داده‌ها در این بخش­کیفی انجام مصاحبه عمیق نیمه ساختاریافته با خبرگان مالیاتی فرهنگ نیروی وصول مالیات درسازمان امورمالیاتی کشور و ادارات کل تابعه آن است. لذا 43 شاخص، 8 بُعد و 4 مقوله اصلی استخراج، و تجزیه و تحلیل شد. سپس براساس مدل فرآیندی و گزاره‌های حکمی مرحله اول، فرضیه‌های پژوهش تدوین و در سطح شعب ادارات کل امورمالیاتی به روش نمونه­گیری خوشه­ای، نمونه­ای از کارکنان شعب ادارات کل سازمان امورمالیاتی با استفاده از فرمول‌کوکران انتخاب و (با­ حجم­ نمونه 360 تایی) انتخاب و مورد پیمایش و آزمون قرارگرفت. این پژوهش نوعی پژوهش اکتشافی نیز تلقی می­شود. آزمون فرضیه‌ها از معادلات ساختاری و حداقل مربعات جزیی با توجه به داده­های تحقیق به کمک نرم افزار(Smart PLS) صورت گرفت.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Explaining and developing the culture of the tax collection force and its consequences

نویسندگان [English]

  • Fatima Pouladi 1
  • Mahnaz Rabiei 2
  • Ismail Kavousi 3
  • Bahram Alishiri 2
  • Khalil Saeedi 2
1 PhD student, South Tehran branch Islamic Azad university, Tehran, Iran
2 Assistant Professor, South Tehran Branch, Islamic Azad University, Tehran, Iran
3 Professor, South Tehran Branch, Islamic Azad University, Tehran, Iran
چکیده [English]

Introduction: The aim’s study is to provide a model to examine the factors affecting the culture of tax collection force and its consequences in the Tax Administration. To achieve this aim, the Tax Administration need to have the expertise high quality of the employees. In this regard, managers often attribute the success of the organization to the culture of the organizational dynamic culture based on innovation, teamwork and empowerment of its employees. 
Methodology: The paper’s method is a mixed one (first qualitative and then quantitative). In the first part, the foundation data theory was used; through which the theory is formed based on the main concepts derived from the data. In the qualitative part, using the data theory of the foundation derived from Strauss and Corbin theory and conducting in-depth semi-structured interviews with tax experts, the model of tax collection force culture in the country's tax organization and its affiliated departments in the form of 43 concepts, 8 subcategories and 4 main categories and analyzed and extracted. Then, based on the process model and legal statements obtained from the first stage, research hypotheses are formulated and at the level of branches of the General Directorate of Taxation across the country by cluster sampling, a sample of 360 employees of the branches of the General Directorate of Tax Affairs throughout the country using It was selected from Cochran's formula and tested. This research is also a kind of exploratory research. The test of the model was performed using structural equation modeling based on partial least squares (in the quantitative part) and according to the data obtained with the help of software (Smart PLS).
Results and Discussion: Based on results the variables of competitive environment and change in business parameters have a positive and significant effect on the culture of tax collection force in the tax administration and its affiliates and its establishment has consequences related to the tax system, taxpayers and It has employees. In the second part, in addition to confirming the validity of the model, all the hypotheses were confirmed. Dimensions and indicators related to each of the factors in the research findings are presented.
Conclusion: In order to create a competitive environment in the General Administration of Taxation across the country need to have enriching the jobs and taxpayers for more diverse services, thus the performance of the tax collection force culture and related mechanisms has become extremely important. Build a strong school-based revenue culture based on focused service delivery as well as a core team among their office staff and improve the quality of their services day by day. Due to the conditions of the Iranian tax system, no careful studies have been conducted on the subculture of the tax collection force in the tax system and the country's tax affairs organization. There seems to be a significant gap in this area. In this regard, studying the culture of the tax collection force in the Tax Affairs Organization as a large financial intermediary organization and an important income is a step towards transparency and a deeper understanding of this issue. Accordingly, in this study, the dimensions of the culture of tax collection force in the Tax Affairs Organization of the country consisting of 4 categories and 22 concepts, causal conditions including 2 categories and 1 concept and the consequences of its establishment consisting of three categories and one concept were identified. In the second part of the research, by using the partial least squares technique, explain the structure and indices of research’s model, by testing the hypotheses, the results showed the validity and generalizability of the research model.

کلیدواژه‌ها [English]

  • Receipt force culture
  • Data-based theories
  • Tax system
  • Service to taxpayers

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فصلنامه مطالعات مدیریت راهبردی
دوره 14، شماره 54
تیر 1402
صفحه 233-255

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سابقه مقاله

  • تاریخ دریافت: 01 خرداد 1400
  • تاریخ بازنگری: 10 مرداد 1400
  • تاریخ پذیرش: 14 مرداد 1400

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