Volume 28, Issue 46 (2020)                   J Tax Res 2020, 28(46): 51-84 | Back to browse issues page


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1- Department of management, Payame Noor University, PO BOX 19395-3697 Tehran,IRAN , kia_hasan1369@yahoo.com
2- Department of management, Payame Noor University, PO BOX 19395-3697 Tehran,IRAn
Abstract:   (2770 Views)
Today, accountability to responsibilities and responsibilities is not only the responsibility of the government, but citizens also have a major responsibility in this area. From this point of view, what seems unavoidable is the need for joint cooperation between citizens and the government and citizens with citizens in order to achieve their rights. The main goal of this research is designing a model for the operation of citizenship rights in the organization of tax affairs of the country. The statistical population in this study was the total taxpayers in Tehran, and the sample size was determined by James Steven's formula of 300 people. The research methodology is a survey, the most important of which is the ability to generalize the results. The fitting of the proposed model was done through structural equation modeling in three parts of the model of measurement, structural model and the whole model and by Smart PLS 2.0 software. After examining all the research hypotheses were approved, and finally, some suggestions were made.
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Type of Study: Research | Subject: Legal
Received: 2019/07/9 | Accepted: 2020/09/21 | Published: 2020/10/31

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