Content Analysis of Theses on Taxation Topics Filed with the Library of Headquarters of Iranian National Tax Administration (2010 - 2014)

The present research aims at exploring the topic of theses in the library of (INTA) under the entry ‘taxation’ and to see how they are in line with the INTA’s research priorities. The method of this study is descriptive survey and content analysis. 482 titles theses completed between 1389–1393 (2010-2014) , and 37 INTA research priorities have been the period 1388-1392 (2009-2013). As for the classification, design 5 major topic was developed through Delphi methods on the basis of tax experts’ opinions. The data gathering has been conducted through a checklist. The findings show that the topic of “tax collection authority” (56.6 %) is the top in rank, the topic of “Islamic taxes” with (1%) is placed at the lowest rank. A majority (55.4%) belong to Management fields of study, the share of students of Law has been (6.8%). the statistical population addressed by the researchers, the highest share belongs to the Staff (49.2%), the lowest share belongs to the Tax Files (5%). 232 titles out of 482 theses have been drafted according to the research priorities of the INTA; so concluded that the theses have not, been in line with research needs of INTA .