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
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Competition in the tax system is based on the ability of the employees of the tax administration to provide high quality services to taxpayers. Receipt managers often attribute the success of the organization to its culture A culture based on innovation, carte blanche and empowerment. Therefore, the purpose of this study is to provide a model to examine the factors affecting the culture of the tax collection force and its consequences in the country's tax administration. The method of the present study is mixed (first qualitative and then quantitative). In the first part, the data theory of the foundation was used, through which the theory is formed based on the main concepts obtained from the data. The data theory of the foundation is taken from the theory of Strauss and Corbin and conducting in-depth semi-structured interviews with tax experts, the model of the culture of tax collection force in the tax administration and its affiliated departments in 43 concepts, 8 subcategories and 4 main categories. Was 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 by cluster sampling, a sample of employees of the branches of the General Directorate of Taxation is selected using Cochran's formula. (With a sample size of 360) was selected and surveyed and tested. This research is also considered as an exploratory research.
کلیدواژه‌ها [English]
)
