The Study of Problems and Constraints of Tax Specialists in Assessing of Tax Files- Case study Zanjan Province

The process of tax recognizes and collection is one of the important stages of taxation system. Only with good performance of this stage we can achieve to taxation goals. In this system, accountants have an important role to tax recognizing and measurement, because of need to the expert of accounting profession. This paper is a case study survey in zanjan province. This study attempted to recognize major constraints of this organization fiscal experts to investing of tax fields with know of these constraints we can to solve these problems and so help to this public institute to do efficiency in achieving to its goals. The problems and challenges themselves for solve it five factors of in formal system, organizing the fiscal experts, noting to the increase of tax collection against the quality of investigation expert knowledge and skills of fiscal experts and also training and fulfilling all necessary actions for improving the level of knowledge and skill of fiscal experts were studied and the ideas of fiscal experts in this field were investigated. The results of investigations shows that with controlling of the survey space and solving the most of weak constraints we can to use of free capacity to improve of other operational area in the system and improve the throughput of the system.