Pages: 1-11

Abstract

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.