طراحی مدل ارزیابی عملکرد نظام مالیاتی کشور با رویکرد رعایت اصول اخلاقی

نوع مقاله : پژوهشی ( با رویکردهای کمی)

نویسندگان

1 دانشگاه تهران

2 دانشیار موسسه عالی آموزش و پژوهش مدیریت و برنامه ریزی

چکیده

  هدف: امروزه توجه بسیار کمی به رعایت اصول اخلاقی در بسیاری از سازمان ها و از جمله نظام مالیاتی کشور صورت می گیرد،  در این پژوهش، سعی خواهد شد تا از دریچه رعایت اصول اخلاقی و عرفی جامعه، به شناسایی، دسته بندی و وزن دهی شاخص های ارزیابی عملکرد نظام مالیاتی با رویکرد اخلاقی پرداخته شود.طراحی/روش شناسی/ رویکرد: روش تحقیق توصیفی و پیمایشی از نوع اکتشافی است،که به صورت کیفی و کمی انجام شده است. مشارکت کنندگان تحقیق در بخش کیفی شامل 35 نفر از افراد خبره می باشند. در بخش کمی جامعه آماری شامل  کلیه مودیان مالیاتی که در زمان انجام تحقیق به سازمان مالیاتی مراجعه کرده بودند،  با توجه به  نامحدود بودن جامعه با روش نمونه گیری تصادفی ساده و از طریق جدول مورگان – گرجسی 384 نفر به عنوان حجم نمونه انتخاب شدند،جهت گردآوری داده های مورد نیاز  از روش مصاحبه در فاز کیفی و پرسشنامه بسته در فاز کمی استفاده گردید که روایی آن با نظرات خبرگان و پایایی نیز با آلفای کرونباخ   بررسی شد  که مقدار  آلفای بدست آمده  برابر شد با 0.78 و مورد تائید قرار گرفت.برای تجزیه و تحلیل داده ها ازمدل سازی معادلات ساختاری ،نرم افزار اموس بهره گرفته شد.یافته های پژوهش :نتایج نشان داد که طی مصاحبه های انجام شده با خبرگان  چهار مقوله زیر ساخت های اخلاقی سازمان،زیر ساخت های اخلاقی اجتماعی و فرهنگی،زیر ساخت های اخلاقی تولید ،زیر ساخت های اخلاقی قوانین و مقررات به عنوان ابعاد اصلی مدل شناسایی شدند که هر یک دارای زیر مقوله هایی بوده است که مدل سازی شدند و نتایج برازش مدل نیز نشان از مناسب بودن مدل ارائه شده است.                                                                                                                                              محدودیتها و پیامدها:ممکن است بخش آمار استنباطی پژوهش (مدل ارائه شده) با گذشت زمان و تغییر نگرش ها و شرایط دچار تغییراتی جزئی و یا عمده شده که نمی توان نتایج را به آینده تعمیم داد و در واقع مدل ارائه شده برای شرایط فعلی می باشد                          پیامدهای عملی:خروجی این پژوهش مدلی است که محققان آینده می توانند به عنوان یک الگو جهت ارزیابی عملکرد نظام مالیاتی از آن استفاده نمایند.                     .                                                                                         ابتکار: مقاله ضمن نشان دادن چگونگی تاثیر اخلاقیات بر افزایش عملکرد  سازمانی، به توسعه مدلهای ارزیابی عملکرد کمک می کند.

عنوان مقاله [English]

Designing of a Model Evaluating Performance for Iranian National Tax System with an Approach to Respect of Ethical Principles

نویسندگان [English]

  • seyd kamal vaezi 1
  • ali afri 1
  • abas nargesian 1
  • abdlhamid shams 2
1 university of tehran
2 institute of education and research
چکیده [English]

Ethics of taxation involves those ethical principles or values that the people are free to pay or not to pay taxes. The purpose of the present study is to design a model evaluating performance for national tax system with an approach to respect of ethical principles. In this study, a mixed research method is used with giving more order of time and weight to qualitative data than to those of quantitative ones. In the qualitative stage, the population is comprised of a group of academic experts as well as chief executive managers. According to preliminary studies, the number of this group is 35 people. In the quantitative stage, the population is consisted of the whole tax payers of Iranian National Tax Administration which the number of them is unlimited. In order to collect data, two questionnaires were used. In the quantitative stage, the core identified in the qualitative stage is obtained using explanatory-factor analysis method, path analysis, variables and constructs and the relevant questions (items) for measuring the variables and after examining the reliability and validity ( content, formal and construct validities) the final scale is measured through explanatory-factor analysis and confirmation of model validation. Also in the model evaluating performance of tax system, the relations are determined through the method of structural equation modeling. Finally, from the findings, 4 main categories were identified and 70 sub-categories were extracted for all the categories of ethical infrastructure of tax system, ethical infrastructure of generating tax system, ethical, cultural and social infrastructure of tax system and ethical infrastructure of tax law and regulations

-Albasen,G(2018). Retaining valued employees. New York: Sage Publication. P. 35-40
-Asgari, Ali (2015). The Dissolution of the Tax System of Iran: Challenges, Programs and Performance of the Tax System, Quarterly Journal of Fiscal and Economic Policies, Special Issue of the State Economic Bulletin, Year 1, No. 1, pp. 61
-Arabzadeh, Mohammad (2010). Administrative Ethics. Management Studies, Forty-seventy-No: 53-60
-Bahmani, Reza (2016). Assessment of job commitment and intra-organizational trust in Isfahan high schools. Journal of Educational Science, Volume II, Issue 7: 98-67
-Bazz,T(2017). Moral intensity and ethical decision-making of marketing professionals. Journal of Business Research; 36(3): 245-255
-Banja Shafi'i; Hamid Reza (2013). Title: Evaluation of Accountants' Ethical Approach and Tax Evasion Phenomenon, 2nd National Conference on Accounting, Financial Management and Investment, Gorgan, Golestan Scientific and Professional Association of Managers and Accountants
-Diego, L. & Luca, Z. (2011). Happiness and tax morale: An empirical analysis. Journal of Economic Behavior & Organization, 80, 223-243
-Esmeili. Mohammad Taghi and Ahmad reza Ghasemi (2016) . Performance Evolution with a Balanced Scorecard Approach and Gray Relational Analysis: Tax Administration, the International Conference on Management and Accounting, Tehran, Nikan Higher Education Institute
-Fino,H(2018). Promoting ethical behavior and organizational citizenship behaviors: The influence of corporate ethical values. Journal of Business Research; 59(7): 849- 857
-Itch,G.(2016) "Ethical Performance Evaluation (EPE) in business practices framework and case illustrations" , European Business Review, Vol. 19, No. 5, pp. 420-430
-Ivancevich, J. M.(2007). Human Resource Management. New York: Mc GrawHill
-Hazrat, Mohammad (2011). Nurses' Viewpoints on the Ethical Climate of Educational Hospitals affiliated to 13Kerman University of Medical Sciences. Journal of Medical Ethi6-Kohlert(2018). Personal and professional ethics and behavior based on after-sales service. Ethics in Science and Technology; 1(5): 84-93
cs, Fifth Volume, Issue 17: 27-43.
-Mojtahedzadeh and colleagues(2012)Th role of Islamic work ethics hn organizational vitality).conference on psychology and social sciencesn
-Mohammadi, Ali (2018) The Impact of Professional Ethics on Organizational Performance, Fifth National Conference on Applied Research in Management and Accounting, Tehran, Iranian Management Association
-Nazanian, Reza (1397). A Survey of the Perspectives of Governmental Organizations Employees on the Factors Affecting the Governance of Work Conscience in Organization, Kerman Azad University
Naderi, Abbas,(2017), Presenting a Model for Evaluating the Performance of the Tax Administration of Mazandaran Based on Balanced Scorecard, First National Conference on the Application of Modern Research in Humanities, Ghaemshahr, Farvardin Institute of Higher Education,
-Norasmila Awang and , , Azlan Amran , (2014), Ethics and Tax Compliance, in Roshima Said , David Crowther , Azlan Amran (ed.) Ethics, Governance and Corporate Crime: Challenges and Consequences (Developments in Corporate Governance and Responsibility, Volume 6) Emerald Group Publishing Limited, pp.105 – 113.
-Nouri, Mohammad (2017). Conceptual Framework of Business Ethics and Social Responsibility in Organization, 5th National Conference on Applied Research in Management and Accounting, Tehran, Iran Management Association
-osrati, Mohammad (1979). . The Influence of Servant Leadership on Trust in Teamwork in Staff of Payam Noor Universities in Isfahan Province. Master of Science Degree in Educational Management, Islamic Azad University, Tehran
Sadr Sayed Kazem, Mohammad Taghi Gilak Hakimabadi, (2008) "Is the Islamic Tax System of Iran?", Quarterly Journal of Islamic Economics, Second Year, No. 7,
-Shapourian, Mohammad (2016) Investigating the Influence of Selected Individual Characteristics on the Welfare of Professional Accountants and the Mediating Role of Islamic Ethics and Organizational Ethics. Journal of Management Accounting, Volume 8, Number Twenty-Four: 25-41