Identify and Prioritize Tax Policy Process Issues in Islamic Republic of Iran
From economists' point of view, taxes are among the most promising types of income for governments. This important issues of government economic policy plays a significant role in the implementation of the government's economic policies and outstanding performance in developing countries. Forever, policymakers and government officials in Iran have also paid more attention to promoting and improving the tax system. In particular, Iran's economy is largely one-off, relying on oil revenues. The purpose of this study is to investigate the damages of tax policy in Iran and prioritize its problems. The method of research is using the Delphi technique in the three round. The statistical population of the study consists of three groups of policy makers, executives and taxpayers. Findings of the research indicate that the lack of tax compliance, the weakness of the tax information system, the lack of proper tax culture and beliefs, various political and political dismissals for tax system administrators, the range and distribution of tax exemptions, and the lack of adequate monitoring and evaluation of tax policies. The arrangement is one of the most important tax policy issues in Iran.
Public Policy , Tax , mixed method , Delphi technique , Iran
- 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.