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:: Volume 5, Issue 16 (9-2021) ::
3 2021, 5(16): 131-153 Back to browse issues page
Investigating the factors affecting the satisfaction and behavior of taxpayers based on the plan to submit tax returns electronically based on the development of e-government in the country
Abstract:   (917 Views)
In recent years, the countrychr('39')s tax affairs organization has been able to take an important step in this area by implementing a comprehensive electronic tax plan. The main purpose of this study was to investigate the factors affecting the satisfaction and behavior of taxpayers based on the plan to submit tax returns electronically based on the development of e-government in the country in the West Tehran Tax Affairs Organization. Due to the uncertainty of the statistical population, the Cochranchr('39')s formula was used for infinite communities(n=384). In the study, because there was a possibility that not all questionnaires were completed, 420 questionnaires were distributed in the statistical population and 386 questionnaires were collected. After collecting the data, descriptive statistics were used to describe the data through frequency tables, etc. In the inferential statistics section, first the normality of the data and then the positive and significant relationship between the two variables were examined. Spearman correlation coefficient was used to evaluate between the two variables. The results of data analysis showed that out of five hypotheses, four research hypotheses were accepted and another hypothesis was rejected.
Keywords: Taxpayers, Electronic declaration, Electronic taxation, electronic government
Full-Text [PDF 395 kb]   (241 Downloads)    
Type of Study: Research | Subject: General
Received: 2021/06/26 | Accepted: 2021/07/3 | Published: 2021/10/8
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Investigating the factors affecting the satisfaction and behavior of taxpayers based on the plan to submit tax returns electronically based on the development of e-government in the country. 3. 2021; 5 (16) :131-153
URL: http://malieh.dmk.ir/article-1-253-en.html


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Volume 5, Issue 16 (9-2021) Back to browse issues page
دانش حقوق و مالیه Knowledge of Law and Finance
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