Barriers of Establishing Operational Budgeting in Iran National Tax Administration (INTA)

The purpose of present research is to review the obstacles in the way of implementation of performance budgeting in Iran TAX Affairs organization on 2013. Main hypotheses of the research are examined based on shah model containing the three factors of Ability، Authority and Acceptance. Sample population (size) consists of 312 people. Sample random sampling is selected for this research. Following collecting information and answers to the questionnaires، we used Excel and Spss softwares to analyze and interpret the information. To assess of the questionnaire K α coefficient was applied by using Spss and to examine the research hypotheses non parametric K -2 was used. The results of the research show that in all hypotheses the value of K -2 is statistically significant. Indeed the results of main hypotheses and all relevant subordinated hypotheses shows that «Tax Affairs organization» does not enjoy required ability، authority and acceptance to implement performance budgeting.