نوع مقاله : مقاله پژوهشی
نویسندگان
ندارد
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
For finding effective factors on implementation of tax policies, approved by parliament, first, in
consideration to theory bases, researcher fined 36 variables. Based on these variables, a questionnaire with
167 questions was provided. In consideration with 233 tax rules, 350 auditors and chief auditors of Tax
Organization of Tehran (sample size), implementing tax rules, answered the questions. Using of Varimax
method of Factor Analysis, 167 questions was formed 12 factors: 1) transparency of tax rules and policies, 2)
organizational leadership and attention to community culture and participation in policy making, 3) social –
political conditions and people support, 4) importance of implementing organization for other organizations
and constitutions, 5) commitment of implementing organizations and their management to policy
implementation, 6) attitude of personnel of implementing organization, 7) cooperation and consentience
climate in organization, 8) tendency and motivation of personnel of implementing organization, 9) diversity
of taxpayers and dependent organizations, 10) time limitation and guaranty of implementation, 11) economic
conditions, and 12) knowledge of personnel of implementing organization. Variance of these factors was
49/7.
کلیدواژهها [English]
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