Abstract

Occupation tax is assumed as one of the significant sources of tax collection for the revenue sources of the government. Due to this fact, this research attempts to investigate the effective factors in the collection of the occupation tax according to the auditors as well as the taxpayers of Iran, and so identify the weak points as well as the potentialities of this field of activity, and also to help the tax system to be more efficient. It should be mentioned here that the most important factors which are investigated in this study include the computerization of the tax system, self expression program, tax laws, the field of study of the auditors, the trust of the taxpayers and auditors for each other, and tax allocation per capita (Nakhjiri, 2000). In this regard, the most fundamental objective of this study is to identify and investigate the ideas and viewpoints of the taxpayers and auditors on the issues and factors that were described earlier.

Key words: Self expression program, tax allocation per capita, allocation officers.