Foresight of education and research in the Iranian tax system - with an economic approach
Subject Areas : Journal of Investment Knowledge
عین اله زمانی اسکندری
1
,
محمدرضا مهربان پور
2
*
,
آزیتا جهانشاد
3
1 -
2 -
3 -
Keywords:
Abstract :
The purpose of this study is to identify and evaluate the strategic and future drivers of education and research in the country's tax system with an economic approach. This research has been done with the approach of futures studies with Delphi-fuzzy method and analysis of matrix of interactions based on interviews with tax experts. Research method used from methodological perspective, survey research (field research); From the point of view of nature, it is descriptive-analytical and from the methodological point of view, it is based on the mixed method (a combination of quantitative and qualitative). After identifying the first 21 drivers in the stages of questioning, interviewing and fuzzy Delphi questionnaire, in order to finalize and evaluate the effective and future-making drives, all the identified drives are analyzed based on the fuzzy triangular mean and for analysis. Interactions between propellants Mick Mac software is used. Based on the results of the study, 7 propellants in the fuzzy Delphi stage were determined, which were again sent to experts to determine the analysis of cross-effects. The title of Strategic and Futuristic Propulsion was approved.