An Assessment of the Effect of INTA’s External Accountability Gap on Public Acceptance and Tax Revenues

Message:
Abstract:
The present study aims to assess the effect of external accountability gap of INTA on public acceptance and tax revenues. This is a survey-applied research by nature. The statistical population in question consists of faculty members, financial managers and government experts, among whom 156 subjects were selected via sampling methods and the questionnaires were distributed among them. The GPOWER, SPSS, LISREL, EXCEL software and the mean test of two dependent samples (paired t-test), one-way variance analysis, randomized block design and multivariate linear models were all used to describe and analyze the data. Based on the obtained results, it was observed that the external accountability rate of INTA was far below the expectations of the stakeholders. From the viewpoint of the participating groups, the highest level of accountability of INTA is related to the government where as the lowest level belongs to the scientific community. The results also showed that increase in the level of external accountability would increase the public confidence and tax revenues amount respectively.
Language:
Persian
Published:
Iranian National Tax Administration, Volume:26 Issue: 87, 2019
Pages:
71 to 92
magiran.com/p1967627  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 1,390,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
  • 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.
In order to view content subscription is required

Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!