Optimization of the Implementation of Tara Program Based on Identification, Analysis and Prioritization of Effective Factors through A Fuzzy Network Analysis (FANP) Technique

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BAKHSHI HOSEIN; ABDOLI MOHAMMAD REZA; ATAEI MOHAMMAD

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Journal Paper

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Journal: Journal of Tax Research Year:2018 | Volume:26 | Issue:39 (87) Page(s): 7-45

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Title

Optimization of the Implementation of Tara Program Based on Identification, Analysis and Prioritization of Effective Factors through A Fuzzy Network Analysis (FANP) Technique

Author(s)

BAKHSHI HOSEIN | ABDOLI MOHAMMAD REZA | ATAEI MOHAMMAD | Issue Writer Certificate

Keywords

Integration of Tax SystemQ1

Technical InfrastructureQ1

Human Resource EmpowermentQ1

Monitoring Implementation of Tax PlanQ1

Abstract

Being constantly reviewed and reformed, the strategy of dynamic and systematic strengthening of tax structures of countries has undeniable impacts on the economic development of countries. The Tax Administration and Revenue Automation (TARA) Program has been designed with such a goal and in line with the macro-policies of the Iranian government, but it has not been able to move forward according to pre-determined plans and timelines due to various reasons and as the reports well indicate there have been so many problems ahead of the program. The Purpose of this research is an optimization of the implementation of TARA Program based on identification, analysis and prioritization of effective factors through a Fuzzy Network Analysis ( ) Technique. In this research, which was done through a hybrid methodology, at the qualitative stage, a number of 20 tax experts were involved who participated, in two parts, in the critical evaluation, and determination of components of findings based on previous research works. By Delphi analysis, some indicators were approved or removed in order to fit the criteria affecting the optimal implementation of TARA Program. In the quantitative stage, a number of 200 directors of INTA having the expertise needed participated in the research whereby, based on a FANP analysis, it was concluded that a comprehensive integrated tax system as a major criterion, is of a first priority in developing macro-level policies, and as for the micro-level indicators, improving the tax culture aimed at a (voluntary) tax compliance should be highlighted.

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APA: Copy

BAKHSHI, HOSEIN, ABDOLI, MOHAMMAD REZA, & ATAEI, MOHAMMAD. (2018). Optimization of the Implementation of Tara Program Based on Identification, Analysis and Prioritization of Effective Factors through A Fuzzy Network Analysis (FANP) Technique. TAX JOURNAL, 26(39 (87) ), 7-45. SID. https://sid.ir/paper/377692/en

Vancouver: Copy

BAKHSHI HOSEIN, ABDOLI MOHAMMAD REZA, ATAEI MOHAMMAD. Optimization of the Implementation of Tara Program Based on Identification, Analysis and Prioritization of Effective Factors through A Fuzzy Network Analysis (FANP) Technique. TAX JOURNAL[Internet]. 2018;26(39 (87) ):7-45. Available from: https://sid.ir/paper/377692/en

IEEE: Copy

HOSEIN BAKHSHI, MOHAMMAD REZA ABDOLI, and MOHAMMAD ATAEI, “Optimization of the Implementation of Tara Program Based on Identification, Analysis and Prioritization of Effective Factors through A Fuzzy Network Analysis (FANP) Technique,” TAX JOURNAL, vol. 26, no. 39 (87) , pp. 7–45, 2018, [Online]. Available: https://sid.ir/paper/377692/en

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