Futures studies of Iran's tax system: from the perspective of science and information technology With a group decision-making approach
The purpose of this study is to identify and evaluate strategic and future-making drivers in the field of science and technology of the country's tax system. This research has been done using futures research method with group decision making approach (Delphi ازی fuzzy triangular technique) and interaction analysis based on environmental scanning and interviews with tax experts. The research method used is descriptive-analytical in nature and based on a mixed method from a methodological point of view. The research method used is descriptive-analytical in nature and based on a mixed method from a methodological point of view. After identifying the first 24 drivers in the question, interview and fuzzy Delphi questionnaire stages, in order to finalize and evaluate the effective and future-making drives, all identified drives are analyzed based on the triangular fuzzy mean and Mick Mac software is used for integrated analysis of interactions between propellants. Based on the research findings, 5 drivers: 1- Intelligence of tax system based on data-driven 2- Standardization of tax processes based on information technology 3- Development of software and intelligent auditing systems 4- Training of personnel according to the uses New software of the day 5- The need to use systems and mechanisms of income and sales in order to be transparent in economic exchanges, were approved as strategic and futuristic drivers. In the continuation of this research, by matching the voting model, the conformity of the research results with the triangular fuzzy Delphi method was confirmed.
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