A study of strategy implementation barriers in tax affairs organization of Golestan province

In this paper, attempts are made to identify obstacles to strategy implementation in Golestan province's tax affairs. Data were collected through a survey. The sample included all employees and managers in the province's tax affairs. Therefore, based on the current literature and views of experts and specialists, 47 variables were identified as barriers to implementing the strategy. Using Kolmogorov Smirnov test, we determined the distribution of the questionnaire data. The data analysis revealed 35 major obstacles from 47 primary obstacles. Rating was completed using Friedman test. The findings may help us reduce the probability of failure in implementing the strategy.