1- payam noor university , o.yamrali@pnu.ac.ir
2- Gonbad Kavous University, Gonbad Kavous , Iran
3- payam noor university
2- Gonbad Kavous University, Gonbad Kavous , Iran
3- payam noor university
Abstract: (8 Views)
The present study aims to design a model for enhancing the role of certified tax consultants in reducing tax disputes between taxpayers and the Iranian National Tax Administration. This research employed a qualitative approach using the grounded theory method. The statistical population consisted of tax experts in 2024, who were selected through purposive snowball sampling. Research data were collected through 19 semi-structured interviews, and no new codes emerged after the 16th interview, indicating theoretical saturation. Coding was carried out in three stages: open, axial, and selective coding. To ensure the final validity of the model components, the fuzzy Delphi technique was applied.
The findings revealed that the causal conditions influencing this role include the complexity of tax laws, taxpayers’ low level of awareness, incorrect decisions made by tax authorities, and the growing volume of financial transactions. The main strategies for strengthening the consultants’ role were categorized into four dimensions: (1) education and promotion of tax culture, (2) establishment of specialized advisory institutions, (3) development of legal mechanisms to protect taxpayers, and (4) reinforcement of technology-based tax processes.
Within the contextual and intervening conditions, these strategies lead to several outcomes, such as a significant reduction in tax disputes, greater financial transparency, lower legal costs, enhanced trust in the tax system, and improved business environment.
Overall, the results indicate that certified tax consultants can serve as key intermediaries in minimizing disputes and promoting the integrity of the tax system. The proposed model provides a practical foundation for policy formulation and operational planning by the National Tax Administration and other related institutions.
The findings revealed that the causal conditions influencing this role include the complexity of tax laws, taxpayers’ low level of awareness, incorrect decisions made by tax authorities, and the growing volume of financial transactions. The main strategies for strengthening the consultants’ role were categorized into four dimensions: (1) education and promotion of tax culture, (2) establishment of specialized advisory institutions, (3) development of legal mechanisms to protect taxpayers, and (4) reinforcement of technology-based tax processes.
Within the contextual and intervening conditions, these strategies lead to several outcomes, such as a significant reduction in tax disputes, greater financial transparency, lower legal costs, enhanced trust in the tax system, and improved business environment.
Overall, the results indicate that certified tax consultants can serve as key intermediaries in minimizing disputes and promoting the integrity of the tax system. The proposed model provides a practical foundation for policy formulation and operational planning by the National Tax Administration and other related institutions.
Type of Study: Applicable |
Subject:
Accounting
Received: 2025/07/26 | Accepted: 2026/09/1 | Published: 2026/09/1
Received: 2025/07/26 | Accepted: 2026/09/1 | Published: 2026/09/1
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