Abstract

In Iran, Tax Organization is in charge of collecting taxes. To have an efficient organization, we need to investigate the factors effective in the efficiency of the organization and to determine the level of their effectiveness. This study focuses on six of several factors, which may be effective in the efficiency of tax system, including information technology (IT), tax law, administrative formalities, private sector services, encouragements, tax fraud and education. This study attempts to seek the opinions of tax experts regarding the aforementioned factors.

Key words: Efficiency of tax system, allocation officers, taxpayers, per capita allocation, tax formalities.