نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دوره دکتری حسابداری،گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران
2 استادیار، گروه حسابداری، دانشگاه آزاد اسلامی، واحد رشت، رشت، ایران.
3 دانشیار ،گروه حسابداری، دانشگاه آزاد اسلامی، واحد واحد قزوین ، قزوین، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The role of taxes in social welfare, redistribution of wealth, reduction of class gaps and, finally, the realization of justice is undeniable. But sometimes, the tax itself is unfair. Tax officials and auditors are among those who are always forced to make judgments; A judgment that can be influenced by many factors and lead to a biased decision and incite injustice in this matter. The purpose of this study is to design a conceptual model for tax officials and auditors in Iran. This research was a qualitative research that was conducted using an approach based on grounded theory. The statistical population included tax experts who were selected as a participant in the research using purposive sampling approach. 17 Experts were selected as participants in the study. Data were collected through interviews using the general guidance method and in a semi-structured manner. To obtain the reliability and validity of the data, two methods of reviewing participants as well as reviewing non-participating experts in the research were used. The central issue is the bias of tax officials and auditors, for which 15 reasons were identified as causal conditions. Then, according to the background and intervening conditions, strategies are formulated and the final model is presented based on it. This study can be an effective step towards realizing proper taxation and public satisfaction.
کلیدواژهها [English]