Hossein Qolipour, Mahdi Rouhi Khalili,
Volume 21, Issue 19 (10-2013)
Abstract
Abstract
The current research is intended to study the relationship between organizational citizenship behavior of the taxation staff and tax compliance behavior of the taxpayers. To do it, 255 personnel of the taxation office and 275 taxpayers of Mazandaran tax affairs general directorate were randomly selected and answered to Organ’s questionnaire of organizational citizenship behavior (1991) and another researcher-made questionnaire for taxpayers’ compliance. Finally, the results from those questionnaires were analyzed by Spearman’s correlation coefficient and the findings indicated that morality, fairness, civility, altruism, fantasy and respect among the staff of taxation affairs and taxpayers’ compliance are significantly related (p< 0/01) and the results from Friedman test indicated that politeness together with prestige is considered as the first priority among the dimensions of citizenship organizational behaviors for personnel at tax general directorate (mean rank= 3/32).
Reza Kamyab Teimuri, Ehsan Rostami, Mojtaba Almasi, Morteza Rouhi,
Volume 31, Issue 57 (5-2023)
Abstract
In general and based on international definitions, the military smart tax system is integrated, data-based, mod-oriented, based on modern intelligent technologies and includes components and features in which the efficiency and justice of the tax system and tax payment depend on public belief, behavior and culture. has become and while increasing the satisfaction of the beneficiaries and clarifying the financial and tax events, it leads to the provision of credits for the country's general budget and social justice. In this regard, intelligentization is considered a common and universal path to move towards a modern tax organization. Processes that were initially paper-based and partly manual are increasingly being digitized, which in turn enables greater data sharing within government and executive agencies, the incorporation of third-party data, and the use of advanced data analytics tools. . The end of this digital transformation is a fully intelligent tax organization, driven by data that flows automatically from taxpayer to tax organization, and after collecting, cleaning, filtering, matching and storing this data, it can be used to assess risk. Audits, proceedings and other tax processes are used.
According to the above and using the model of the Organization for Economic Cooperation and Development and also using the opinions of the experts of the Tax Affairs Organization of the country, three main aspects including: structure and management, the level of information and knowledge and the level of technology of the organization as the main indicators of the system intelligence model Identification and effective factors in the indicators in the current and desired situation with a 5-choice questionnaire in a sample of 384 general managers, deputies, heads of tax affairs and heads of the tax department working in the headquarters of the tax affairs organization and tax offices of Tehran and province using modeling method Structural equations were measured. Based on the findings of the research, statistical analysis and the output of the used software, it was found that all the first three hypotheses of the research were confirmed at the confidence level of 99%. Therefore, the components of the level of technology, structure and management, and the level of information and knowledge have significant effects on the process of intelligentization of the tax affairs organization.
