Pages: 49-57

Abstract

Tax is one of the main tools of revenue for government on the way to access the economic and social objectives. The expansion and diversification of economic activities and the increasing role of governments in creating and expanding public services, social security and the expansion of the Government's obligations in the economic and social fields are efforts in order to realize economic growth. Also fair distribution of income has caused paying and receiving tax as the most important and effective issue. Using information technology in the implementation of the electronic taxation and mechanizing tax system of the country can increase the satisfaction of taxpayers and ease of getting tax. The aim of this study was to identify the reasons of taxpayers' disusing electronic tax services. The subjects were evaluated through the questionnaire of the researcher, which consists of two criteria that can be studied by using 29 questions. The statistical society of the research has consisted of tax experts of the tax administration in Yazd province and by using Cochran formula, 140 samples were determined and by using the method of random sampling, the sample was selected and single sample t-method was used in order to test hypotheses. The results indicate that the most important factors are not using electronic tax services "lack of culture in using electronic services", "lack of feeling guilt and shame by taxpayers for disclosure of system’s information", "weakness of clear rules about the lack of running" and "the weakness of pursuit the tax evasionists due to lack of a strong judicial system".