نوع مقاله : پژوهشی
نویسندگان
1 دانشجوی دکتری مدیریت دولتی، واحد یزد، دانشگاه آزاد اسلامی یزد، ایران
2 استاد گروه تعاون و رفاه اجتماعی، دانشکده علوم اجتماعی، دانشگاه یزد، یزد، ایران
3 استادیار، گروه مدیریت دولتی، واحد یزد، دانشگاه آزاد اسلامی، یزد،
4 استادیار گروه مدیریت دولتی، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران
5 دانشیار جامعه‌شناسی، دانشکده علوم اجتماعی دانشگاه یزد
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Today, the Iranian government is in greater need of tax revenues due to economic sanctions and declining sales of underground resources. But tax evasion and tax evasion is one of the obstacles that has challenged most countries, including Iran, in collecting real taxes. Therefore, the present study has been conducted with the aim of identifying the state of taxation and taxation and the factors that play a role in its occurrence, with a qualitative approach and the method of grounded theory. In this way, semi-structured interviews were conducted with 13 financial managers of large manufacturing companies and 7 experts of the General Department of Taxation of Yazd Province. Simultaneously with data collection, their analysis was followed through three processes of open, axial and selective coding. The results of this study show that the tax staff and taxpayers have become alienated from the ideal tax and voluntary taxation at the theoretical and practical level. As a result of their actions and other conditions, the credibility of the organization and the value and meaning of taxation are questioned and the inverse tax-inverse taxation inversion is represented. But through strategies such as culture-building at the objective and mental levels, we can see the deconstruction of the organization's credibility and the taxpayers' trust and motivation for voluntary and committed taxation.
کلیدواژه‌ها [English]
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