نوع مقاله : مقاله پژوهشی
نویسندگان
1 استاد علوم اجتماعی، دانشکده علوم انسانی، دانشگاه کاشان، کاشان، ایران
2 استادیار، دکتری علوم سیاسی-توسعه، گروه علوم سیاسی ، دانشکده علوم اجتماعی، دانشگاه پیام نور، تهران، ایران
3 دانشجوی کارشناسی ارشد پژوهش علوم اجتماعی، دانشگاه کاشان، کاشان، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Issue: Public participation in paying taxes is one of the important indicators of economic development.
Purpose: Therefore, the present research will try to investigate, identify and rank the factors affecting the increase of public participation in paying taxes in Iran.
Method: The present research is a qualitative interpretive structural model. The statistical population includes the employees of the tax department of Tehran. A researcher-made questionnaire and matrix were used to collect data. The statistical population of this research is the employees of the tax department of Tehran city; 30 experts were selected as targeted sampling.
Results: Based on the findings of the research, 10 influential factors in increasing public participation in paying taxes were identified; which includes political, legal, education and awareness factors, demographic, economic, cultural, social, managerial, and psychological characteristics. The analysis of variables relationships led to the extraction of a four-level model, which political factors and demographic characteristics in the fourth level, legal factors in the third level, educational factors, economic, cultural, social factors, and psychological characteristics in the second level, and organizational factors. Management has been placed at the first level.
کلیدواژه‌ها [English]
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