Exploring barriers to effective organizational control in the public sector (Case Study: Tax Affairs Department of Gilan province)

The aim of this study was to investigate the barriers to effective organizational control in tax affairs department of Gilan province. The research was based on qualitative methodology in terms of applied purpose and descriptive in terms of data collection method. The studied population included all peoples in the tax affairs of Gilan (Rudsar, Lahijan, Chabaksar and Kalachai). Targeted snowball selecting method was used to select the participants and finally 13 heads of tax affairs, technology and accounting managers of the 4 mentioned branches were selected as the participant. Data collection tools included semi-structured interviews with selected participant. Content analysis was used to analyze the data. Data analysis led to the exploring of 38 sub-themes which were classified into 6 main themes as legal and strategic barriers, motivational barriers, ethical barriers, organizational barriers, infrastructure barriers and implementation (process) barriers.