Journal of Distribution Science, Volume (11), No (5), Year (2013-6) , Pages (17-24)

Title : ( Administrative Barriers Regarding the Participation of Taxpayers in Iran )

Authors: Mahdi Salehi , Bahar Doryab , hossein rabbani ,

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Purpose - Taxes are a critical source of government revenue, particularly for aiding development and progress in a society. Today, taxes are viewed as a tool for growth and stability and for reducing inequalities; a country’s citizens play a vital role in realizing this objective through their participation. Research design, data, and methodology - In Iran, tax collection and preparation are always of great concern and represent the most important responsibilities of the government. This study seeks to investigate the administrative barriers in taxpayer participation and highlights the challenges regarding timely tax collection faced during 2011, from the point of view of both tax experts and taxpayers. Results - Sixty-six questionnaires from taxpayers and tax experts in the Zanjan province were collected and tested using statistical tools. Conclusions - The results indicate that there are no obstacles in taxpayer participation; moreover, both taxpayers and tax experts have similar opinions regarding this issue.


, Tax, Impediments and Problems, Taxpayers in Occupations, Tax
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author = {Salehi, Mahdi and Doryab, Bahar and Rabbani, Hossein},
title = {Administrative Barriers Regarding the Participation of Taxpayers in Iran},
journal = {Journal of Distribution Science},
year = {2013},
volume = {11},
number = {5},
month = {June},
issn = {1738-3110},
pages = {17--24},
numpages = {7},
keywords = {Tax; Impediments and Problems; Taxpayers in Occupations; Tax Expert},


%0 Journal Article
%T Administrative Barriers Regarding the Participation of Taxpayers in Iran
%A Salehi, Mahdi
%A Doryab, Bahar
%A Rabbani, Hossein
%J Journal of Distribution Science
%@ 1738-3110
%D 2013