Document Type : Original Article
Authors
1 PhD in Management of Iranian Government Organizations, Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran
2 Master', Faculty of Management and Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
Abstract
Tax incomes, as an important source of income in securing the country's budget, have always been of interest to policymakers and public managers. These incomes are collected in two ways: direct and indirect taxes, according to a set of specific laws and regulations. In Iran, the National Tax Affairs Organization, and specifically the General Tax Affairs Departments, are responsible for realizing tax revenues. However, the main issue in tax collection is the various challenges in this area, especially organizational challenges, or in other words, the challenges of how tax auditors collect taxes. For this reason, this study was written with the aim of identifying the organizational challenges of tax auditors in tax collection. The statistical population of the study consists of the tax affairs departments of Tehran city and province with 10 general departments. This study is qualitative research in terms of method. For this purpose, with regard to the qualitative content analysis approach and by conducting semi-structured interviews, the themes of the study were identified. The results indicate that the organizational challenges facing tax auditors in tax collection are divided into three categories: tax process management challenges, human resource management, and technology management and governance. Finally, suggestions were presented to address these challenges.
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