Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the Impact of Implementing the Electronic Tax Operations and Services System on the Effectiveness of the Tax Affairs Organization from the Perspective of the Tax Auditor

Document Type : Original Article

Authors
naser omidvar 1
somaye jangi 2
behnam najafi 3
esmaeil javid 3
1 Auditor, University Lecturer, Tabriz University of Medical Sciences
2 Auditor, University Lecturer
3 Tax Affairs Organization, PhD student in Business Management, Payame Noor University of Bostan Abad
Abstract
This study investigates the effect of implementing the electronic tax operations and services system on the effectiveness of the performance of the Tax Affairs Organization from the perspective of tax auditors in Ardabil province. The statistical population of the study includes all tax officials of Ardabil province in four organizational levels: tax expert, senior tax expert, head of the tax department and head of tax affairs, which is a total of 85 people during the years 1397, 1398 and 1399.The research method in this research is descriptive. It also falls into the category of applied research in terms of purpose. The methods of data collection in this research are both library method and field method and a questionnaire has been used. Research hypotheses are tested using regression. And to document the results of statistical analysis and provide final solutions, the researcher has analyzed the questions and hypotheses using the statistical method using SPSS software. The results of this study show that the implementation of electronic tax operations and services system is effective in reducing tax corruption, reducing tax collection costs, increasing the efficiency of tax officials, facilitating the implementation of tax justice and increasing the speed of tax revenue collection.
Keywords
Electronic tax services
tax administration
effectiveness
tax auditors