Abstract
Tis study aims to identify and rank the obstacles found in the change of country tax system (tax comprehensive plan). In the first chapter, some questions have been raised and along them, some hypotheses are considered.The general questions of this study are: do environmental obstacles influence on successful implementing of tax comprehensive plan? Do organizational obstacles influence on successful implementation of tax comprehensive plan? Do behavioral obstacles influence on successful implementation of tax comprehensive plan?The method of this research is practical by purpose, and it is descriptive by data collection. Statistical population of this study is consisted of all of experts and managers of organization of country tax affairs and based on Cochran formula 106 people of personnel and manager of Tehran tax affairs and personnel in the building of tax comprehensive plan are selected as the sample. Considering the study literature, behavioral obstacles, environmental obstacles and organizational obstacles are evaluated and a questionnaire is designed based on mentioned variables with five scales of Likert with demographic variables. In this study, after preparing the study plan and studying and collecting its theoretic basics, two questionnaires are prepared for identifying and ranking the obstacles for study statistical sample and after distributing and gathering questionnaires, descriptive inferential statistics has been used for data analysis, and nonparametric test is used for hypothesis test. 10 of 13 hypotheses are proved and three of them failed to be proved which the proved results of this study are consistent with those of previous research ( about unproved hypotheses, they weren’t consistent, therefore, they can be examined for future research), then, through Friedman test, they are ranked as follows: 1- resistance of personnel against the change, 2- cultural factor, 3- behavioral factor, 4- lack professional workforce, 5- environmental factor 6- technological factor , 7- organizational factor, 8- lack of managers’ support, 9- technological factors (organizational), 10- domestic policy. Conclusion: considering the impact of cultural factor on the implementation of plan, it is recommended to include some pedagogic materials in textbooks of students and to make teaser ads and make animation and accomplishing education and expressing the importance of implementing the plan for general public, in order to promote a culture in this regard for all ages. Suggestions: In the current state budget and tax Civil Affairs with support at work and Parliament also about requiring all government agencies and non-governmental entities and financial and non-financial entities to submit information and supervision act.
Highlights
Considering its triple functions, tax system has a key role in the economic and social systems of any country
Vol 11, No 6; 2017 comprehensive tax information system is considered as the heart and main part of tax system in every country while any tax system’s success depends on the amount of expansion of tax information system
A well-planned and well-designed tax information system is an effective factor in the amelioration of detection and taking tax, decreasing tax fraud, reduction of corruption, elimination of discrimination and increasing efficiency and a factor for more precise adjustment of the budget
Summary
Considering its triple functions, tax system has a key role in the economic and social systems of any country. Considering the problems above, the general goals of the Comprehensive Tax Plan can be mentioned in the following categories which are connected like a cycle and realizing a goal can be effective in realizing other goals (Kalantari, et al, 1392): Increasing tax revenues via preventing tax frauds and reduction of the volume of the underground economy, reduction of social, operational, and executive expenses via mechanization of operation and the optimization of the processes, increasing the beneficiary’s content via improving services to the individuals and making their interaction with organizations easy, respect to them and restoring tax justice, improving the level of information dominance of the tax system through the use of all information sources manufacturer Information, exchanging information for efficient and safe information management, increasing the level of tax compliance through improved detection methods, reduction of corruption by minimizing the relationship between taxpayers and tax officers, mproving the level of information dominance of the tax system through the use of all information of Information sources. The literature on the comprehensive tax system in the country is scares and, based on the researches, there is no research that has examined the comprehensive tax system and its ranking via Fridman approach
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