Pathology of Drafting and Implementation of Tax Reform from the Perspective of Policy Making (Case Study: Iranian National Tax Administration)

Subject Areas : Public Policy In Administration

فاطمه ثنایی اعلم ¹ , mehdi alvani ²

1 - مشاور مالی و مالیاتی
2 - profossor

Received: 2017-10-09 Accepted : 2017-12-31 Published : 2018-05-22

Keywords: policy making, Pathology, Institutional field, Tax system,

Abstract :

Background: The tax reform of the country is one of the important high-level documents of public administration that should be evaluated from the perspective of policy making. Purpose The purpose of this study was to study the pathology of drafting and implementing a tax reform from a policy making perspective. Method: With respect to the adopted approach, seven main variables influencing the success of the tax reform policy were extracted from theoretical literature in three areas of policy making, institution, and micro. In order to put these factors into operation, in addition to studying the literature, five semi-structured interviews were conducted with five academic experts from the field of public policy. Based on their analysis, 69 components were extracted for the aforementioned variables. In order to evaluate the components, a survey method was utilized based on a written questionnaire among 15 experts in tax policy and financial policy making. Results: Most of the weaknesses in the tax reform bill in terms of policy were in the field of policy making in which there was not adequate responsiveness toward factors related to policy features and important components of policy formation. Furthermore, the factors related to the micro-field were also less appealing to the drafters and implementers. In this bill, the components of target population feedback were largely neglected, and there was not considerable attention to macro-environmental factors. But the positive points of the bill were merely institutional or organizational terms, which are as follows: determining the exact inter-organizational relationships in policy implementation, attention to the components of the layers and levels involved and effective factors on the policy makers' desired responses.