List of Articles خط مشی توزیعی

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  1 - Effective conditions and factors on tax policies implementation
  G. Memarzade H. Taherpour Kalantari
  For finding effective factors on implementation of tax policies, approved by parliament, first, inconsideration to theory bases, researcher fined 36 variables. Based on these variables, a questionnaire with167 questions was provided. In consideration with 233 tax rules, More

  For finding effective factors on implementation of tax policies, approved by parliament, first, inconsideration to theory bases, researcher fined 36 variables. Based on these variables, a questionnaire with167 questions was provided. In consideration with 233 tax rules, 350 auditors and chief auditors of TaxOrganization of Tehran (sample size), implementing tax rules, answered the questions. Using of Varimaxmethod of Factor Analysis, 167 questions was formed 12 factors: 1) transparency of tax rules and policies, 2)organizational leadership and attention to community culture and participation in policy making, 3) social –political conditions and people support, 4) importance of implementing organization for other organizationsand constitutions, 5) commitment of implementing organizations and their management to policyimplementation, 6) attitude of personnel of implementing organization, 7) cooperation and consentienceclimate in organization, 8) tendency and motivation of personnel of implementing organization, 9) diversityof taxpayers and dependent organizations, 10) time limitation and guaranty of implementation, 11) economicconditions, and 12) knowledge of personnel of implementing organization. Variance of these factors was49/7. Manuscript profile