The Role of Personal Qualification and Job Satisfaction of Tax Auditors in Promoting the Level of “Taxation” by the State Tax Administration: Investigating the Role of Time Constraint (Pressure)
It is necessary to pay attention to the tax system, both in terms of laws and in terms of organization, with the aim of influencing the long-term economic orientation, financing the government, and ultimately helping to realize the economic development strategy. Meanwhile, effective use of human resources is an indicator without which economic development is not possible and according to the organizational factors, the country can be properly managed by relying on tax revenues. In fact, the productivity of human resources in organizations is one of the characteristics of today’s advanced societies. In the meantime, competence and job satisfaction can be one of the most important and influential factors in organizational performance. Considering the importance of human resources in the success of today’s organizations, this study aims at investigating the effect of individual competence and job satisfaction of tax auditors on the taxable power of the tax administration and also to examine this effect in the presence of time pressure. The statistical population of this study includes all tax auditors in 2020 who were randomly selected and finally 348 samples were selected to test the hypotheses and they were analyzed using structural equation modeling in PLS software. The results of testing the hypotheses have shown that the individual competence of the tax auditor has a significant and positive effect on the taxable power. Similarly, the power of taxation increases with the job satisfaction of tax auditors. While individual competence and job satisfaction of tax auditors in the presence of time constraints (pressure) has no significant effect on the power of taxation.
- 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.