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ISSN : 1738-3110

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Vol.11 No.5

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Administrative Barriers Regarding the Participation of Taxpayers in Iran

The Journal of Distribution Science / The Journal of Distribution Science, (P)1738-3110; (E)2093-7717
2013, v.11 no.5, pp.17-24
https://doi.org/https://doi.org/10.15722/jds.11.5.201305.17
Salehi, Mahdi
Doryab, Zakeyeh
Rabbani, Hossein
Salehi,, M. , Doryab,, Z. , & Rabbani,, H. (2013). Administrative Barriers Regarding the Participation of Taxpayers in Iran. The Journal of Distribution Science, 11(5), 17-24, https://doi.org/https://doi.org/10.15722/jds.11.5.201305.17

Abstract

Purpose - Taxes are a critical source of government revenue, particularly for aiding development and progress in a society. Today, taxes are viewed as a tool for growth and stability and for reducing inequalities; a country's citizens play a vital role in realizing this objective through their participation. Research design, data, and methodology - In Iran, tax collection and preparation are always of great concern and represent the most important responsibilities of the government. This study seeks to investigate the administrative barriers in taxpayer participation and highlights the challenges regarding timely tax collection faced during 2011, from the point of view of both tax expertsand taxpayers. Results - Sixty-six questionnaires from taxpayers and tax experts in the Zanjan province were collected and tested using statistical tools. Conclusions - The results indicate that there are no obstacles in taxpayer participation; moreover, both taxpayers and tax experts have similar opinions regarding this issue.

keywords
Tax, Impediments and Problems, Taxpayers in Occupations, Tax Expert

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