بررسی درجه توفیق اجرای نظام مالیات برارزش افزوده در اداره کل امور مالیاتی تهران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری ومدیریت دانشگاه ازاد اسلامی واحد سنندج، سنندج، ایران

2 دانش آموخته کارشناسی ارشد، گروه مدیریت دانشگاه ازاد اسلامی، واحد سنندج، سنندج، ایران

چکیده

 قانون مالیات بر ارزش افزوده در فرآیندی چند ساله با تلاش های کارشناسی گسترده، تهیه و تصویب شده است و ظرفیت ها، انعطاف ها و قابلیت های بسیار بالایی دارد و گامی مهم در جهت اصلاح ساختار مالیاتی در کشور محسوب می شود؛ بر این اساس هدف از این پژوهش تعیین میزان توفیق اجرای نظام مالیات برارزش افزوده در اداره کل امور مالیاتی غرب تهران می باشد. روش پژوهش حاضر از نظر هدف کاربردی و از نظر ماهیت توصیفی بوده است. جامعه آماری در پژوهش حاضر شامل کلیه معاونین اداره کل امور مالیاتی غرب تهران می باشند که با توجه به حجم محدود، از روش نمونه گیری در دسترس استفاده شد بدین ترتیب که پرسشنامه ها توسط 14 ممیز کل و 32 سرممیز پر شد. در این پژوهش جهت بررسی فرضیه ها، از پرسشنامه تدوین شده توسط محقق با استناد به پرسشنامه شهسوار خجسته و جعفری(1389) استفاده شد. روایی این پرسشنامه 51 سئوالی توسط خبرگان تایید و پایایی آن نیز 94/0 شد. در نهایت پس از بررسی نرمال بودن داده ها  با استفاده از آزمون کولموگروف- اسمیرنوف، از روش t تک  نمونه ای استفاده شد. داده ها از طریق نرم افزار spss 18 مورد تجزیه و تحلیل قرار گرفتند. نتایج نشان داد که در کل درجه توفیق اجرای نظام مالیات بر ارزش افزوده در اداره کل امور مالیاتی غرب تهران در سطح متوسطی می باشد.   
 

کلیدواژه‌ها


عنوان مقاله [English]

The Degree of Success in the Implementation of the VAT Tax Administration in Tehran

نویسندگان [English]

  • Ataollah Mohammadi Malgharani 1
  • Reza Asadi Kasnazani 2
1 Faculty Member, Islamic Azad University of Sanandaj, Kurdistan, Iran
2 M.A Graduate, Islamic Azad University of Sanandaj, Kurdistan, Iran.
چکیده [English]

Law on VAT is the multi-year process prepared and approved by extensive efforts of experts and professor. This law has a high capacity, flexible and it has a high potential and considered as an important step toward reforming the country's tax structure. Accordingly, the aim of this study is to determine the success of the value-added tax system of the State Tax administration of West Tehran. This study, also, is an applied research which is descriptive in nature. The population in this study included all deputies of the State Tax Administration of West Tehran due to the limited volume, the census was used as the sampling method. Thus, the questionnaire developed by the researchers citing Shahsavar Khojaste and Jghfry questionnaire (2007) was used was filled by 46 people to study the hypothesis. The validity of a questionnaire with 51 questions confirmed by experts its reliability / 94 was 0. The normality of the data using the Kolmogorov – Smirnov Single-sample t method was used. Data were analyzed by Spss 18 software. The results showed that total degree of success in implementing the system VAT State Administration of Taxation in West Tehran is the moderate level. Due to the success level of VAT state Tax Administration of the West of Tehran, It requires more attention from the authorities which is the above the surface to reach the desired level.
 
 

کلیدواژه‌ها [English]

  • VAT
  • The success rate
  • Tehran Stock
  • tax
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