Designing a Tax System Performance Evaluation Model with Ethical Approach

Today, very little attention is paid to ethics in many organizations, including the tax system of the country. Evaluate the performance of the tax system with an ethical approac

The research method is descriptive and exploratory, which is qualitative and quantitative. Qualitative research participants include 35 experts. In the quantitative section of the statistical population, including all taxpayers who referred to the tax agency at the time of the survey, due to the limitation of the population by simple random sampling method, 384 persons were selected as sample size through Morgan-Georgia table. Required data were collected through qualitative phase interviews and quantitative closed questionnaires. Its validity was evaluated by experts' opinions and reliability was assessed by Cronbach's alpha. The obtained alpha was 0.78 and confirmed for analysis. Data analysis was performed using structural equation modeling, Amos software

The results showed that in interviews with experts in four categories of ethical infrastructure of organization, ethical social and cultural infrastructure, ethical production infrastructure, ethical infrastructure of laws and regulations as main dimensions of identification model. Each was sub-categories that were modeled, and the results of model fit indicated the suitability of the model presented.

The inferential statistics section of the research (model presented) may change over time and attitudes or conditions may have minor or major changes that cannot be generalized to the future, and in fact the model presented for the present situation may. Practical implications: The output of this study is a model that future researchers can use as a model to evaluate the performance of the tax system. Practical implications: The output of this study is a model that future researchers can use as a model to evaluate the performance of the tax system.

This article helps develop performance evaluation models while showing how ethics impacts organizational performance.