Major challenges and obstacles facing the collection of taxes from the perspective of tax auditors in the Zanjan province

Subject Areas : مدیریت

Samad Nasiri ¹ , Amir Najafi ²

1 - M.A., Department of Management, Islamic Azad University of Zanjan, Zanjan, Iran
2 - Associate Professor, Department of Industrial Engineering, Zanjan Branch, Islamic Azad University, Zanjan, Iran

Received: 2020-10-19 Accepted : 2020-10-19 Published : 2019-02-20

Keywords: Collection of taxes, tax auditor, tax compliance challenges,

Abstract :

In this study is unlikely to challenge the basic levy in the tax administration tax auditor identified and analyzed from the perspective of the province and also examines the impact of the implementation of the self-reported use tax on the collection of taxes in the State Tax Office Zanjan in view of the tax experts (tax auditor) were evaluated and positive and negative results obtained from the study and presented. This study was descriptive research, exploration and survey is. Since the results of this research can be practically used, an applied research studies. A total of 66 tax auditors in the province through the Cochran were selected as sample. To collect information with the reliability and validity of the questionnaire were used. Using a single-sample T-test to test the hypothesis about the population mean and Friedman test was used to rank hypotheses. The results show that the tax culture of distrust payers, the lack of accurate financial expertise in various fields and self-reported major challenges facing the tax, including tax collection in the province of Zanjan. Increase tax collection by factors such as trust leads to the tax system, tax cuts processing time, reducing the taxpayer and the tax agency, as well as the consent of the taxpayer there is a significant relationship