Clarifying the Damages in the Process of Collecting Public Revenues of Kermanshah Province and Providing the Necessary Solutions (Grounded Theory Method)
One of the important dimensions of public revenue reform programs in various countries is the reform of the public revenue collection system and, accordingly, the mechanization of tax and non-tax processes. In this research, we try to do that, by using the grounded theory method, which is done through in-depth expert interviews with managers and officials of organizations and bodies related to the collection of public revenues, their coding and detailed analysis. The existing damages in the process of collecting public revenues in Kermanshah province should be clarified. Also, by using the paradigm model derived from the analysis, solutions have been proposed to eliminate these damages. The results of the findings in the three main areas of the public revenue collection process, namely; Legislation, executive branch and taxpayers were divided. Among the damages in the process of collecting public revenues in Kermanshah province, we can mention the following; Lack of an integrated system for making decisions and policies, lack of definition of new tax bases, lack of updating of public revenue collection systems, lack of transparency in the use of public revenue in the society, lack of necessary platforms in the province to attract capital. Taxation, pessimism of people towards paying taxes, lack of sufficient knowledge about citizenship rights, knowledge of tax principles and social, cultural and public service demands.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.