Volume 26, Issue 39 (2018)
J Tax Res 2018, 26(39): 69-92 |
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An Assessment of the Effect of INTA’s External Accountability Gap on Public Acceptance and Tax Revenues. J Tax Res 2018; 26 (39) :69-92
URL: http://taxjournal.ir/article-1-1532-en.html
URL: http://taxjournal.ir/article-1-1532-en.html
Abstract: (3789 Views)
Abstract
The present study aims to assess the effect of external accountability gap of INTA on public acceptance and tax revenues. This is a survey-applied research by nature. The statistical population in question consists of faculty members, financial managers and government experts, among whom 156 subjects were selected via sampling methods and the questionnaires were distributed among them. The GPOWER, SPSS, LISREL, EXCEL software and the mean test of two dependent samples (paired t-test), one-way variance analysis, randomized block design and multivariate linear models were all used to describe and analyze the data. Based on the obtained results, it was observed that the external accountability rate of INTA was far below the expectations of the stakeholders. From the viewpoint of the participating groups, the highest level of accountability of INTA is related to the government where as the lowest level belongs to the scientific community. The results also showed that increase in the level of external accountability would increase the public confidence and tax revenues amount respectively.
The present study aims to assess the effect of external accountability gap of INTA on public acceptance and tax revenues. This is a survey-applied research by nature. The statistical population in question consists of faculty members, financial managers and government experts, among whom 156 subjects were selected via sampling methods and the questionnaires were distributed among them. The GPOWER, SPSS, LISREL, EXCEL software and the mean test of two dependent samples (paired t-test), one-way variance analysis, randomized block design and multivariate linear models were all used to describe and analyze the data. Based on the obtained results, it was observed that the external accountability rate of INTA was far below the expectations of the stakeholders. From the viewpoint of the participating groups, the highest level of accountability of INTA is related to the government where as the lowest level belongs to the scientific community. The results also showed that increase in the level of external accountability would increase the public confidence and tax revenues amount respectively.
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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