Feasibility Study of Electronic Tax Collection and Tax eturn System:Case of Khorasan Regional Office

اقتصاد پولی مالی

مقاله 5، دوره 15، شماره 25، مهر 1387   

نوع مقاله: پژوهشی

شناسه دیجیتال (DOI): 10.22067/pm.v15i25.1813

نویسندگان

ناظمی ناظمی^* ؛ مرتضوی مرتضوی؛ امینی امینی

چکیده

In this paper we have studied the application of Information Technology in the process of income tax declaration by the taxpayers. The primary objective was to measure the degree of support from top management of the province tax administration towards establishment of an electronic tax declarations system and the amount of organizational readiness in terms of hardware and software infrastructure. Data was collected by means of two designed questionnaires from top managers and information system experts of the organization. The result showed that the existing tax collection system is an inefficient and time consuming for both taxpayers and the department and requires repetitive presence of taxpayers at the office that appears to be the main source of complaints and dissatisfaction. The study further revealed several internal strengths and weaknesses of the organization relevant to the establishment of an information technology- based system and conclude with a proposed model detailing necessary hard and software requirements for an electronic tax collecting system.