Considering the Effect of Tax Organization’s Tax Process on the Levy of Income Tax of Legal Entities

Ali Asghar Eyvazi Heshmat, Jalal Rostami


The main purpose of this study is evaluating the effect of Tax Organization’s tax processes on the levy of income tax of legal entities. The main challenge in the Iran’s Tax Organization is the problems in the process of tax system so that this system is unable to supply the main part of the government’s income. This research is in terms of the applicable goal and is based on the methods of data collection and descriptive survey method. The statistical population includes all Tehran’s tax experts and senior experts, Heads of Tax and Tax Administration with a minimum of five years of experience in tax affairs office and in 1393. Based on krejcie and Morgan table, the sample population was determined and sampling in this study was random layer /class sampling. For evaluating the impact of tax Processes of the tax affairs organization on the tax levy of the income of the legal entities, questionnaire is used. Cronbach alpha method (0.88) indicates high internal consistency among the items. The results showed that the tax processes (such as the identification and registration, investigation and detection, claim and receipt, examine the objections and complaints, service to tax payers and continuous tax services) have a significant effect on receipt of income tax of the  legal entities.


tax processes, Tax Organization, income of legal entities.

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