Volume 26, Issue 39 (2018)
J Tax Res 2018, 26(39): 7-45 |
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Optimization of the Implementation of Tara Program Based on Identification, Analysis and Prioritization of Effective Factors through A Fuzzy Network Analysis (FANP) Technique
. J Tax Res 2018; 26 (39) :7-45
URL: http://taxjournal.ir/article-1-1530-en.html
URL: http://taxjournal.ir/article-1-1530-en.html
Abstract: (4232 Views)
Abstract
Being constantly reviewed and reformed, the strategy of dynamic and systematic strengthening of tax structures of countries has undeniable impacts on the economic development of countries. The Tax Administration and Revenue Automation (TARA) Program has been designed with such a goal and in line with the macro- policies of the Iranian government, but it has not been able to move forward according to pre-determined plans and timelines due to various reasons and as the reports well indicate there have been so many problems ahead of the program. The Purpose of this research is an optimization of the implementation of TARA Program based on identification, analysis and prioritization of effective factors through a Fuzzy Network Analysis ( ) Technique. In this research, which was done through a hybrid methodology, at the qualitative stage, a number of 20 tax experts were involved who participated, in two parts, in the critical evaluation, and determination of components of findings based on previous research works. By Delphi analysis, some indicators were approved or removed in order to fit the criteria affecting the optimal implementation of TARA Program. In the quantitative stage, a number of 200 directors of INTA having the expertise needed participated in the research whereby, based on a FANP analysis, it was concluded that a comprehensive integrated tax system as a major criterion, is of a first priority in developing macro- level policies, and as for the micro-level indicators, improving the tax culture aimed at a (voluntary) tax compliance should be highlighted.
Being constantly reviewed and reformed, the strategy of dynamic and systematic strengthening of tax structures of countries has undeniable impacts on the economic development of countries. The Tax Administration and Revenue Automation (TARA) Program has been designed with such a goal and in line with the macro- policies of the Iranian government, but it has not been able to move forward according to pre-determined plans and timelines due to various reasons and as the reports well indicate there have been so many problems ahead of the program. The Purpose of this research is an optimization of the implementation of TARA Program based on identification, analysis and prioritization of effective factors through a Fuzzy Network Analysis ( ) Technique. In this research, which was done through a hybrid methodology, at the qualitative stage, a number of 20 tax experts were involved who participated, in two parts, in the critical evaluation, and determination of components of findings based on previous research works. By Delphi analysis, some indicators were approved or removed in order to fit the criteria affecting the optimal implementation of TARA Program. In the quantitative stage, a number of 200 directors of INTA having the expertise needed participated in the research whereby, based on a FANP analysis, it was concluded that a comprehensive integrated tax system as a major criterion, is of a first priority in developing macro- level policies, and as for the micro-level indicators, improving the tax culture aimed at a (voluntary) tax compliance should be highlighted.
Keywords: Integration of Tax System, Technical Infrastructure, Human Resource Empowerment, Monitoring Implementation of Tax Plan
Type of Study: Research |
Subject:
Economic
Received: 2019/05/11 | Accepted: 2019/05/11 | Published: 2019/05/11
Received: 2019/05/11 | Accepted: 2019/05/11 | Published: 2019/05/11
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