The effect of Friedman and Rosenman personality typology model on tax recognition and collection

Subject Areas : Financial and Behavioral Researches in Accounting

Soleiman ، Shahriarpoor ¹ , Bahareh Banitalebi Dehkordi ²

1 - Ph.D Student of Accounting ,Shahrekord Branch, , Islamic Azad University, Shahrekord,Iran
2 - Assistant of Department of Accounting,Shahrekord Branch, , Islamic Azad University, Shahrekord,Iran

Received: 2021-09-13 Accepted : 2021-10-15 Published : 2021-11-22

Keywords: tax collection, tax officials, tax assessment, personality types,

Abstract :

Personality typology is one of the most controversial topics in psychology, according to which the role that a person plays in the workplace can be identified and evaluated, and people can be employed according to their moods and personality traits. In this article, with the help of Friedman and Rosenman typology model, an attempt was made to investigate the effect of 4 types of personality types A, B, C and D of tax officials on tax identification and collection. For this purpose, the required data have been collected and analyzed through 5 categories of questionnaires completed by all tax officials of the General Department of Tax Affairs of Chaharmahal and Bakhtiari Province. The results showed that there is a significant relationship between the type of personality type of tax officials and tax recognition and collection. According to the research findings, considering that the decision to choose a job and profession is one of the most important and crucial issues in the life of each person and since each person has a unique personality type, so to get acquainted with different dimensions of human existence. And creating motivation, better communication, maintaining and providing mental health in individuals and ultimately the optimal realization of organizational goals, considering the personality type of staff is a necessary thing that should be paid special attention by managers.

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