Identification of barriers to Policy Implementation in Iranian ‎National Tax Administration

Subject Areas : Agriculture and Environment

maha  taheri ¹ (PhD student, Department of Public Administration, Science and Research Unit, Islamic Azad University, Tehran, Iran)
gholamreza  memarzadeh tehran ² (Associate Professor, Department of Public Administration, Qazvin Branch, Islamic Azad University, Qazvin, Iran (in charge of correspondence))
morteza  moosa khani ³ (Professor, Department of Public Administration, Science and Research Unit, Islamic Azad University, Tehran, Iran)

Received: 2020-03-04 Accepted : 2020-06-20 Published : 2022-02-20

Keywords: pathology, Delphi method, Public Policy Implementation, Iranian National Tax ‎Administration,

Abstract :

One of the most important issues in the Iranian National Tax ‎Administration is the failure to achieve ‎acceptable performance ‎and defined goals in implementation of policies. In this ‎research, the effective barriers of tax policies implementation ‎with the focus of direct tax law were identified based on ‎combined top-down and bottom-up approaches in policy ‎implementation. After first identifying the barriers to tax policy ‎implementation by examining the theoretical foundations and ‎prior research as well as interviewing experts (Tax experts), the ‎Delphi questionnaire was designed. Then, according to a ‎survey of ‎‏12‏‎ academic and tax experts, ‎‏47‏‎ barriers to ‎implementing tax policies were categorized into ‎‏10‏‎ dimensions. ‎Finally, based on the data collected from managers and experts ‎of the Tehran Tax Affairs Organization, a confirmatory factor ‎analysis was performed that confirmed the extracted structure ‎of the research.‎ The results of the present study can help managers and policy makers of the Tax Administration to implementation of tax policies.