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Investigating and explaining the strategic position of Iran's tax system management
|International Journal of Finance & Managerial Accounting
|دوره 6، شماره 23، دی 2021، صفحه 193-203 اصل مقاله (496.8 K)
|نوع مقاله: Original Article
|Einollah Zamani Eskandari 1؛ Mohammadreza Mehrabanpour 2؛ azita jahanshad3
|1Department of Accounting, Kish International Branch, Islamic Azad University, Kish island, Iran
|2Department of Accounting, University of Tehran, Tehran, Iran.
|3Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
|The purpose of this study is to identify the strengths, weaknesses, opportunities and threats in the Iran's tax system and explain the desired strategy in the Iran's tax system. This research is from the perspective of the research process; Hybrid, from a methodological point of view; Survey research in terms of purpose and result of implementation; It is a development-applied and descriptive-exploratory research method. The aim of this study was to explain the organizational strategy, based on environmental scanning, semi-structured interviews with judgmental and snowball sampling (targeted sampling) and open questionnaire with tax experts using Triangular fuzzy Delphi technique, , and SWOT matrix analysis (SWOT) methods have been performed. Analysis of the internal and external factors evaluation matrix showed that this organization is in an aggressive strategic position (SO). Therefore, the country's tax affairs organization, while using its internal strengths and environmental opportunities, should be prepared to deal with threats.
|Strategy؛ SWOT؛ Tax System؛ Triangular fuzzy Delphi؛ SO-ST-WO-WT
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