Volume 17, Issue 6 (2009)                   J Tax Res 2009, 17(6): 139-156 | Back to browse issues page

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Ashena M, Yousofi H, Sadeghi F. Intellectual Capital: A Valuable Effective Capital for INTA. J Tax Res 2009; 17 (6) :139-156
URL: http://taxjournal.ir/article-1-135-en.html
1- M.A. in Public Administration (Human Resources); an Expert of Office for Training & Human Resources Development, INTA
2- M.A. in Public Administration (Human Resources); Director General of Office for Training & Human Resources Development, INTA
3- Deputy Director of Office for Training & Human Resources Development, INTA
Abstract:   (8011 Views)
Nowadays, all organizations are required both to measure and manage their intangible assets and to continuously promote these assets in order to maximize the conditions needed for achieving their goals and objectives. Organizations which are not able to continuously promote their knowledge-based assets will inevitably sacrifice their survival. In this research we have studied such issues as the classification of organizations’ assets, definition of intellectual capital, the rationales behind focusing on intellectual capital and on measuring it, restrictions of traditional accounting systems, models and approaches to the measurement of intellectual capital, and (dis)advantages of internal / external reporting of intellectual capital. Research findings obtained indicate that the organizations’ achievement is a function of their ability in managing their intangible assets. In order to manage these assets, we should first identify and measure them. Since the Iranian National Tax Administration’s duties are governance-based in nature and since this organization is expected to provide for a considerable portion of the government revenues, it is obliged to identify, assess, and manage its intangible assets in order to make it possible to plan for making optimal use of these resources.
Full-Text [PDF 279 kb]   (1696 Downloads)    
Type of Study: Research |
Received: 2009/05/30 | Accepted: 2009/09/21 | Published: 2014/03/14

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