An Assessment of the Effect of INTA’ s External Accountability Gap on Public Acceptance and Tax Revenues

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TAVAKOLI MOHAMMAD; KHAJAVI SHOKRALLAH; VALIPOUR HASHEM

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2018 | Volume:26 | Issue:39 (87) Page(s): 71-92

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Information Journal Paper

Title

An Assessment of the Effect of INTA’ s External Accountability Gap on Public Acceptance and Tax Revenues

Author(s)

TAVAKOLI MOHAMMAD | KHAJAVI SHOKRALLAH | VALIPOUR HASHEM | Issue Writer Certificate

Keywords

External AccountabilityQ1

Tax RevenueQ2

Public confidenceQ1

Scientific communityQ1

Abstract

The present study aims to assess the effect of External Accountability gap of INTA on public acceptance and Tax Revenues. This is a survey-applied research by nature. The statistical population in question consists of faculty members, financial managers and government experts, among whom 156 subjects were selected via sampling methods and the questionnaires were distributed among them. The GPOWER, SPSS, LISREL, EXCEL software and the mean test of two dependent samples (paired t-test), one-way variance analysis, randomized block design and multivariate linear models were all used to describe and analyze the data. Based on the obtained results, it was observed that the External Accountability rate of INTA was far below the expectations of the stakeholders. From the viewpoint of the participating groups, the highest level of accountability of INTA is related to the government where as the lowest level belongs to the Scientific community. The results also showed that increase in the level of External Accountability would increase the Public confidence and Tax Revenues amount respectively.

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APA: Copy

TAVAKOLI, MOHAMMAD, KHAJAVI, SHOKRALLAH, & VALIPOUR, HASHEM. (2018). An Assessment of the Effect of INTA’ s External Accountability Gap on Public Acceptance and Tax Revenues. TAX JOURNAL, 26(39 (87) ), 71-92. SID. https://sid.ir/paper/374858/en

Vancouver: Copy

TAVAKOLI MOHAMMAD, KHAJAVI SHOKRALLAH, VALIPOUR HASHEM. An Assessment of the Effect of INTA’ s External Accountability Gap on Public Acceptance and Tax Revenues. TAX JOURNAL[Internet]. 2018;26(39 (87) ):71-92. Available from: https://sid.ir/paper/374858/en

IEEE: Copy

MOHAMMAD TAVAKOLI, SHOKRALLAH KHAJAVI, and HASHEM VALIPOUR, “An Assessment of the Effect of INTA’ s External Accountability Gap on Public Acceptance and Tax Revenues,” TAX JOURNAL, vol. 26, no. 39 (87) , pp. 71–92, 2018, [Online]. Available: https://sid.ir/paper/374858/en

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