Volume 26, Issue 37 (2018)
J Tax Res 2018, 26(37): 148-172 |
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An Exploration into Problems of Users in Implementing E-ris Software Using
Delphi Method at Tax Directorate General of South Tehran
. J Tax Res 2018; 26 (37) :148-172
URL: http://taxjournal.ir/article-1-1384-en.html
URL: http://taxjournal.ir/article-1-1384-en.html
Abstract: (4216 Views)
The Economic Development Plan was proposed as a comprehensive program for solving problems and realizing the 20-year Vision of the Country and the Fifth Development Plan of I.R. Iran. Given the continuity of the gap between potential and actual taxes, tax revenues have not yet found their proper positions in the government's economic and financial system. In order to overcome this shortcoming, bearing in mind the importance of taxes in the economic development, the tax system was selected as one of the seven axes of the Economic Development Plan. A tax reform plan was devised in three main areas, namely the reform of tax laws and regulations, the implementation of Tax Administration and Reform Automation (TARA) program and a full implementation of the VAT system. One of the objectives of the TARA program is to ensure that all two-way interactions of taxpayers and INTA are through electronic means, not in presence. The Delphi method has largely been employed in this study as a tool for problem solving by surveying experts’ attitudes in many cases and in various research works. Delphi is a method of "prioritization" to get a collective agreement on the relative importance of issues. So, engaged in the Delphi research phases of this study, implementation of the E-ris software at the Tax Directorate General of South Tehran, were explored by following four steps, namely the intellectual storm, limiting, prioritizing and analyzing the options. The study indicated that the problems as software low slow; inadequate training and lack of update, suitable equipments and up-to-date computer had brought about the existing problems with running the E-ris software.
Type of Study: Research |
Subject:
Economic
Received: 2018/10/3 | Accepted: 2018/10/3 | Published: 2018/10/3
Received: 2018/10/3 | Accepted: 2018/10/3 | Published: 2018/10/3
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