نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری دانشگاه زنجان
2 استادیار گروه حسابداری دانشگاه ارومیه
3 کارشناس ارشد حسابداری
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Tax is one of the main financing ways for governments in achieving social and economic objectives. Expanded and diversified economic activities, the increasing role of governments in developing public services and social security, government commitments expansion in the fields of social and economic development, and efforts to achieve economic growth and income distribution have made tax payments as an important and effective issue. Therefore, the paper is aimed to investigate tax quality and factors affecting it using analytical hierarch process and based on questionnaire. Findings show that tax quality factors preferences are as following: "Tax receiving expense"(26.1%)," Time of Tax receiving "(23.7%),"the appropriate tax rate and source"(17.2%),"appropriate and applicable rules and procedures"(11.8%), "reasonable tax Grounds" (8.2%), "the proper functioning of the Tax Organization"(5.9%),"tax accountability"(4.1%), and "taxpayers awareness" (3.1%). In other words, costs and time of tax collection have important roles in increasing tax quality. In this regard, tax rates, diversity of its sources and rules should not be ignored
کلیدواژهها [English]