Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 196

Full Length Research Paper

Investigation of the effective factors in the efficiency of tax system

Seyed Mohammad Mousavi Shahroodi
Faculty of Industrial Engineering and Management, Shahroud Industrial University, Iran.
Email: [email protected]

  •  Accepted: 07 September 2010
  •  Published: 31 October 2010


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.