دوره 31، شماره 60 - ( 1402 )
جلد 31 شماره 60 صفحات 39-8 |
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Mohammadi A R, Mehralizadeh Y, Parsa A, Shahi S, Darfesh H. Identifying the Status of Continuous Education in the Country's Tax Administration. J Tax Res 2024; 31 (60) :8-39
URL: http://taxjournal.ir/article-1-2345-fa.html
URL: http://taxjournal.ir/article-1-2345-fa.html
محمدی علی رضا، مهرعلیزاده یداله، پارسا عبداله، شاهی سکینه، درفش حجت اله. شناسایی وضعیت آموزش مداوم در سازمان امور مالیاتی کشور. پژوهشنامه مالیات. 1402; 31 (60) :8-39
1- ، mehralizadeh_y@scu.ac.ir
چکیده: (1775 مشاهده)
مفهوم آموزش مداوم به‌منظور انطباق با تحول سریع و در حال تغییر زندگی اجتماعی و فرهنگی ظهور کرده است و به شاخص مهمی از سطح تحصیلات و شرایط اشتغال در کشورهای توسعه‌یافته و درحال‌توسعه تبدیل شده است. پژوهش کنونی با هدف شناسایی وضعیت آموزش مداوم در سازمان امور مالیاتی کشور با روش کاربردی – پیمایشی توصیفی انجام گرفت. جامعه آماری شامل کلیه مدیران و کارمندان سازمان امور مالیاتی و نمونهگیری آن با استفاده از روش نمونه گیری تصادفی 450 پرسشنامه در سطح کشور توزیع شد که از این تعداد 413 پرسشنامه جمع آوری گردید که همه استانها در آن مشارکت داشتند. ابزار مورد استفاده پرسشنامه آموزش مداوم لی و سای (2007) و برای تحلیل داده ها از روش آماری توصیفی و آمار استنباطی استفاده شد. نتایج تحقیق نشان داد که وضعیت آموزش مداوم در بین مدیران و کارکنان سازمان امور مالیاتی کمتر از سطح متوسط و در سطح نسبتا ضعیفی قرار دارد. در خصوص هر هشت مولفه همین موضوع صدق میکند . همچنین تفاوت میزان یادگیری بر اساس پست سازمانی نشان داد میزان یادگیری مداوم در افراد دارای پست سازمانی حسابرس ارشد مالیاتی با میانگین 2.14 تفاوت معناداری با پست سازمانی رئیس امور حسابرسی مالیاتی با میانگین 1.78 دارد.
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