جستجوی مقالات مرتبط با کلیدواژه « Action Domain » در نشریات گروه « علوم انسانی »

The aim of this study is first to identify the issues and problems of tax policy making at institutional levels and second, to specify an institutional model based on the role and capacity of the key players, contextual factors, interactive models and determining rules by using a defined framework and formulating strategies effective in this area.

The research applied inductive, qualitative method as well as systems implications through theme analysis procedure. The outcome of a comparative study into the policy making systems of the selected countries together with a statistical sample of 14 interviews with high-ranking authorities of tax policy making and academicians.

Every one of the formal and informal authorities plays their effective role in the tax policy making institution and the contextual factors control in this area. There are shortcomings at different levels of the institution. To deal with them, while correcting the action of the players, one can utilize such strategies as formal participation among government authorities in order to strengthen accountability and to improve information movement on the one hand, and also the public participation of non-governmental authorities in order to create trust and support, on the other.

This research presents a specified model for identifying various levels of the country’s tax policy making, which can render effective strategies and realize economic and social goals of the country’s tax system as used by players such as The State Tax Affairs and The Ministry of Economics and Finance.