Pages: 28-35

Abstract

This research aimed to investigate the effect of personality types of tax officials on tax identification and collection in Chaharmahal and Bakhtiari Province. During the contemporary era, the tax system in Iran has taken effective steps in pursuit of the policy of tax conversion as the main important revenue source for the government. In spite of effective efforts in this regard, the Iranian tax system has faced with several challenges and damages that should be addressed. In this research, the effects of personality types of tax officials on tax identification and collection in the Tax Administration Office of Chaharmahal and Bakhtiari Provincein are investigated in 2017. The results of this research showed that personality types are significantly related to the tax collection and are in direct relation with regard to the positive beta coefficient (β ). Therefore, it can be concluded that the kind of personality types of tax officials is related to the recognition, collection, and non-collection of taxes.