1- PhD student, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran. 2- Assistant Professor, Department of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, Iran (Corresponding Author) , Fahim_re@iau.ir 3- Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
Abstract: (8 Views)
The present study was conducted with the aim of designing a reporting model for the Iranian Tax Administration with an emphasis on processes. In this study, a combined quantitative and qualitative method was used to present the research model. In the qualitative part, experts were asked questions using the snowball method. After conducting interviews, the research components were extracted using coding. In the quantitative part, a confirmatory factor analysis of the model was conducted using the opinions of experts and managers of the Tax Administration and using the structural equation form. According to the experts' opinions, 66 concepts were identified in the first stage of the research within the framework of 6 categories. After collecting and sorting the concepts in the first stage, in the second stage, the concepts were referred to the experts and they were asked about the concepts in the first stage. Finally, the number of components that were approved in the final research model was 53 within the framework of 6 categories. Therefore, the final research model includes 53 components within the framework of 6 categories; Causal factors are the main phenomenon, strategies, contextual factors, intervening conditions and consequences. In the quantitative part, the results were confirmed using confirmatory factor analysis.
pour yahya nav Z, seyednezhad fahim S, berari nokashti S. طراحی الگوی گزارشگری برای سازمان امور مالیاتی کشور با تاکید بر اخلاق اسلامی. mieaoi 2026; 15 (54) : 21 URL: http://mieaoi.ir/article-1-1823-en.html