An Examining the relationship between the main approaches to assessing the effectiveness of control and management of tax affairs in the field of digitalization (Department of Tax Affairs in the suburbs of Kangan and Asalouye)

According to the previous studies and the research of Larisa and her colleagues in 2021, the Tax Administration has tried to improve its activities from the field of digitalization, for which it should pay attention to the efficiency of control; This process can be useful in reducing time for customers or facilitating it, so that taxpayers can benefit from digital works by evaluating the control efficiency; Therefore, the purpose of this article is to determine the relationship between the main approaches to assessing the efficiency of control and management of tax affairs in the field of digitalization (Tax Affairs Department of the suburbs of Kangan and Asalouye). The research data was collected cross-sectionally in 1401 through a questionnaire. The statistical sample has been selected in the form of a census of 52 people, including managers, employees, accounting and financial experts active in this tax administration. The descriptive-survey research method is of applied type and it was done by SPSS software version 20 and the validity and reliability of the data was done using Cronbach's alpha test. The findings of the research show that there is a positive and significant relationship between the main approaches to assessing the efficiency of control and management of tax affairs in the field of digitalization in the tax affairs department of the suburbs of Kangan and Asalouye. Therefore, the main approaches to evaluate the effectiveness of control through five indicators of tax audit, administrative audit, field audit, effectiveness of tax affairs control, risk-based tax affairs control can affect the management of tax affairs in the field of digitalization, which ultimately increases tax revenue and It brings the economic growth of the country.