Factors affecting the efficiency of the tax system from the perspective of tax experts of Tehran City Tax Affairs

Abstract

Taxation first became conventional in 1930 under the corporate and business tax law in Iran and accuracy of issues associated with revenue recognition, taxation and levy was added till it became in its form today. The present study aims to investigate the factors affecting the efficiency of the tax system from the perspective of tax experts of tax affairs of Tehran city. Simple random sampling was used to select the sample of this study. Population of the study included 500 tax managers, experts and senior experts of Tehran. For preparing a questionnaire suitable for this study, after reviewing a number of theses on the subject and consulting with supervisors and advisors and interviewing a group of tax experts and gaining their attitude, a preliminary questionnaire was prepared and distributed among a number of auditors and tax experts of one of the zones (the west) of Tehran. Descriptive statistics of ANOVA and Duncan test were used to analyze the effects of education on the respondents’ answer about each of the factors influencing the efficiency of tax system and one-sample t-test was used for hypotheses testing. In the hypothesis that IT affects efficiency of tax system, the results showed that with 95% confidence IT is an effective factor in the efficiency of tax system. In the hypothesis that current rules and regulations affect efficiency of tax system, the results showed that with 95% confidence tax rules and regulations is not an effective factor in the efficiency of tax system. In the hypothesis that extra administrative bureaucracy affects efficiency of tax system, the results showed that with 95% confidence extra administrative bureaucracy is not an effective factor in the efficiency of tax system. It can also be claimed that from tax experts’ perspective, the use of private sector is not a factor affecting the efficiency of tax system.