Content Analysis of Taxation Theses in the Library of Iranian National Tax Administration, 2010-2014

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Mahshidi k.; Rafie Moghadam f.

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Journal: Scientometrics Research Journal Year:2017 | Volume:3 | Issue:1 (5) Page(s): 14-29

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Title

Content Analysis of Taxation Theses in the Library of Iranian National Tax Administration, 2010-2014

Author(s)

Mahshidi k. | Rafie Moghadam f. | Issue Writer Certificate

Keywords

Content analysisQ2

thesesQ1

taxQ1

Iranian National Tax AdministrationQ1

researchQ1

Abstract

Purpose: The present research aims at exploring the topic trends of post-graduate and research level theses on taxation archived at the library of Iranian National Tax Administration (INTA) to explore how they are in line with the INTA’ s research priorities. Methodology: The method of this study is descriptive survey and Content analysis. The number of theses was 482 titles completed during 2010-2014, and a 37 INTA research priorities have been under discussion for the period 2009-2013. For the classification of theses by topic, a topic design including 5 major categories was developed through Delphi methods on the basis of tax experts’ opinions. The data gathering process was conducted through a checklist by using index card. Findings: The findings showed that the topic of “ tax collection authority” (56. 6 %) is ranked top, while the topic of “ Islamic taxes” with 1% only, is ranked the lowest. A majority (55. 4%) belongs to Management fields of study while the share of students of Law was 6. 8%. As for the statistical population addressed by the researchers, the highest share belongs to the Staff (49. 2%) while the lowest share belongs to the tax files with only 5%. Out of 482 theses, 232 titles have been drafted according to the research priorities of the INTA. Conclusion: It can be concluded that the theses in question have not, all the time, been in line with research needs of INTA.

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APA: Copy

Mahshidi, k., & Rafie Moghadam, f.. (2017). Content Analysis of Taxation Theses in the Library of Iranian National Tax Administration, 2010-2014. SCIENTOMETRICS RESEARCH JOURNAL, 3(1 (5) ), 14-29. SID. https://sid.ir/paper/259822/en

Vancouver: Copy

Mahshidi k., Rafie Moghadam f.. Content Analysis of Taxation Theses in the Library of Iranian National Tax Administration, 2010-2014. SCIENTOMETRICS RESEARCH JOURNAL[Internet]. 2017;3(1 (5) ):14-29. Available from: https://sid.ir/paper/259822/en

IEEE: Copy

k. Mahshidi, and f. Rafie Moghadam, “Content Analysis of Taxation Theses in the Library of Iranian National Tax Administration, 2010-2014,” SCIENTOMETRICS RESEARCH JOURNAL, vol. 3, no. 1 (5) , pp. 14–29, 2017, [Online]. Available: https://sid.ir/paper/259822/en

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