Assessment of the External Accountability Gap of Tax Affairs Organization from the Viewpoint of Major Taxpayers and the Other Stakeholders Via Using Servqual Model
| Autor: | mohammad tavakoli, shokrollah khajavi, hashem vali pour |
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| Jazyk: | angličtina |
| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | حسابداری دولتی, Vol 7, Iss 1, Pp 31-44 (2021) |
| Druh dokumentu: | article |
| ISSN: | 2423-4613 2645-498X |
| DOI: | 10.30473/gaa.2021.40455.1203 |
| Popis: | Subject and Purpose of the Article: This research studied external accountability gap of tax affairs organization from the viewpoint of academic society, great taxpayers and the government through applying Servqula model. Research Method: Statistical society includes faculty members, CFOs and governmental experts which 156 samples of these three stakeholders were selected by sampling method and questionnaire distributed among them. Dependent t-test for paired samples and one way-analysis of variance test were utilized to test the hypotheses. Research Findings: Results show that there is a deeper gap in external and ethical accountability of National Tax organization from faculty members and CFOs' viewpoints. Besides, there is a deeper gap in financial, performance, democratic and political accountability from faculty members viewpoints in compare with two other strata. Conclusion, Originality and its Contribution to the Knowledge: Thus, tax affairs organization must fill the external gap toward academic society and major taxpayers and on the other hand does its best to improve accountability condition of the Organization. |
| Databáze: | Directory of Open Access Journals |
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