Volume 31, Issue 57 (2023)                   J Tax Res 2023, 31(57): 95-118 | Back to browse issues page

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Ataollahi H, Amini Sabegh Z, Sadeh E, Kalantari Khalilabad H. Presenting the Policy Model of Tax Justice in accordance with the Statement of the Second Step of the Islamic Revolution. J Tax Res 2023; 31 (57) :95-118
URL: http://taxjournal.ir/article-1-2260-en.html
1- , drsajadamini@yahoo.com
Abstract:   (169 Views)
The purpose of the research is to present a policy model for tax justice in line with development in accordance with the statement of the second step of the Islamic Revolution.The mixed research method (qualitative-quantitative) is also exploratory. In the qualitative part, the type of analysis is grounded theory and in the quantitative part, it is descriptive-survey. The community under research in the qualitative part are university experts in the field of economics and tax affairs, and in the quantitative part, the managers of the tax affairs departments of the provinces (Tehran, Mazandaran, Markazi, Khuzestan, Kermanshah).The sample size in the qualitative part, based on the principles of theoretical saturation, was 15 people using the purposeful sampling method, and in the quantitative part, according to the Morgan table, 234 people were selected using the multi-stage sampling method.Content analysis of the interviews was done using the coding method (open, central and selective) and structural equations.Based upon the results of the research, 6  dimensions (causal, main phenomenon, strategies, background makers, interventionists and consequences), 29 components and 124 indicators were identified and finally, the implementation model was designed and validated with a standard researcher-made questionnaire. Also, the dimensions, components and indicators of the model were evaluated with structural equations, which finally showed that the relationship between the variable of strategies and the variable of outcomes with a factor load of 0.933 is considered the most important dimension.
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Type of Study: Research | Subject: Management
Received: 2023/08/6 | Accepted: 2023/05/31 | Published: 2023/05/31

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