A Study to Identify the Most Crucial Factors Giving Rise to Administrative Corruption in the State Organization of Taxation Affairs of Iran (A Case Study Conducted in the Taxation Affairs Office in Northern Tehran)

Document Type : Original Article

Authors
sayyedaliakbar ahmadi
asghar fardadnia
u. payam noor
Abstract
Administrative corruption is a global phenomenon which is being incessantly developed in most of the developing countries. No real development will happen unless this problem is solved. In order to deal with this problem properly, first the factors entailing such predicaments ought to be identified. Regarding the significance and specifics of each one of the factors, a appropriate strategy should be offered. Considering the importance of this topic, the most important factors causing administrative corruption in the State Organization of Taxation Affairs have been delved into (in this case study implemented in the Taxation Affairs in northern Tehran). Considering the stages involved in the conducting the research, factors affecting the administrative corruption were taken into account after to the problem was elucidated. Then they were put to the test experimented in the State Organization of Taxation Affairs. the results obtained can help the decision-makers of the in tax organizations in dealing with a problem like this and make them more cognizant of the factors and variables affecting the administrative corruption in the State Organization of Taxation Affairs.
Keywords
Administrative Corruption
Taxation
Tax Evasion
Tax Avoidance
Tax Sources
Administrative Health Research
Volume 1, Issue 2 - Serial Number 2
Volume 1, number 2, Autumn 2009
Summer 2010
Pages 103-134

  • Receive Date 14 July 2022