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specialty journal of accounting and economics
Volume 5, 2019, Issue 3
Examining the Factors Affecting the Efficiency of the Tax System According to the ‎Tax Staff
Abbas Keyvanfar
Pages: 1-11


No one has any doubt about the role of tax in the economic life of every country. Designing and deploying a proper tax system according to the status of each country determines its degree of efficiency and effectiveness. The study identified the factors affecting the efficiency enhancement of the Iran tax system in Karaj and the environs. The methodology was to state the effective factors by the experts' the tax staff of the Iranian National Tax Administration (INTA). Thus, the study was descriptive and exploratory. The researcher-made questionnaire was developed based on studying the theoretical basics and concluding the experts’ views. After examining the reliability and validity, the questionnaire was distributed among the sample and analyzed in SPSS.

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specialty journal of accounting and economics
Issue 1, Volume 6, 2020