Investigating Different Actors’,Perceptions of Information Technology (IT) in the Taxation System through Structuration Theory Approach

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TAVAKOL MOHAMAD; HABIBI MAHBOUBEH

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Journal Paper

Paper Information

Journal: Journal of Applied Sociology Year:2022 | Volume:33 | Issue:3 (87) Page(s): 1-28

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Title

Investigating Different Actors’,Perceptions of Information Technology (IT) in the Taxation System through Structuration Theory Approach

Author(s)

TAVAKOL MOHAMAD | HABIBI MAHBOUBEH | Issue Writer Certificate

Keywords

Structuration Theory

Information Technology (IT)

Narrative Analysis

Tax System

Abstract

Introduction: “, Tax System reform plan”,is one of the basic parts of socio-economic development strategies in Iran. This reform is based on a comprehensive program for developing and deploying new Information Technology (IT) and improving the efficiency of the Tax System. In this program, integrated tax software and databases are created and developed in order to tackle tax evasion and tax fraud. Despite the social agreement about the necessity of technological reform in Tax System, changes are slow and no expected results have been achieved. Factors, such as delays in the implementation of this plan and ambiguity about its socio-economic effects, along with the conflicts of interest of the different groups involved in changes, have led to different perceptions among Tax System actors and caused resistance to change. Understanding the actors’,perceptions, possible conflicts, and agreements facilitates the design and implementation of technological programs, as well as dealing with social resistances. This research focused on 3 groups of actors involved in technological changes of Tax System: policy makers (top managers of the Ministry of Economic Affairs and tax administration) as the strategists of reform plans and tax officers and taxpayers, who were users of the new information system. In this article, the different actors’,perceptions about technological changes in the Tax System were studied. In this regard, a sociological approach was deployed by using the concepts of structuration. In addition to Giddens’, s dimensions of the duality of structure, “, duality of technology”,as the Structuration model of technology was considered by the authors. This conceptual framework allowed a deeper and more dialectical understanding of the interaction between technology, organizational structure, and actors. . . .

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APA: Copy

TAVAKOL, MOHAMAD, & HABIBI, MAHBOUBEH. (2022). Investigating Different Actors’,Perceptions of Information Technology (IT) in the Taxation System through Structuration Theory Approach. JOURNAL OF APPLIED SOCIOLOGY, 33(3 (87) ), 1-28. SID. https://sid.ir/paper/1052800/en

Vancouver: Copy

TAVAKOL MOHAMAD, HABIBI MAHBOUBEH. Investigating Different Actors’,Perceptions of Information Technology (IT) in the Taxation System through Structuration Theory Approach. JOURNAL OF APPLIED SOCIOLOGY[Internet]. 2022;33(3 (87) ):1-28. Available from: https://sid.ir/paper/1052800/en

IEEE: Copy

MOHAMAD TAVAKOL, and MAHBOUBEH HABIBI, “Investigating Different Actors’,Perceptions of Information Technology (IT) in the Taxation System through Structuration Theory Approach,” JOURNAL OF APPLIED SOCIOLOGY, vol. 33, no. 3 (87) , pp. 1–28, 2022, [Online]. Available: https://sid.ir/paper/1052800/en

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