Mahdi Zare Bidoki; Habibollah Nakhaei; Ghodratollah Talebnia; Mahmoud Moeinadin
Abstract
Subject and Purpose of the Article: The present study aimed to provide a model for implementing performance-based budgeting in the Cultural Heritage, Handicrafts and Tourism Organization using Delphi techniques and a AHP based on fuzzy approaches.Research Method: In first step, for the coherence and ...
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Subject and Purpose of the Article: The present study aimed to provide a model for implementing performance-based budgeting in the Cultural Heritage, Handicrafts and Tourism Organization using Delphi techniques and a AHP based on fuzzy approaches.Research Method: In first step, for the coherence and collection of experts' mental knowledge, by conducting library studies, various resources are prepared and the primary effective factors in sharing financial resources. Identified with the consensus of 12 experts (as the initial Delphi panel) was discussed. Then, the effective criteria in sharing financial resources were 130 criteria, which were classified into 10 factors. In the next step, to identify the mentioned effective factors using fuzzy Delphi technique and consensus of experts (as Delphi secondary panel), their effectiveness in the distribution of financial resources was investigated.Research Findings: 24 criteria were ranked using fuzzy technique, with the three criteria of "national and global registration of cultural, historical and natural movable artifacts", "number of global registered works" and "climate and territorial climate" as the most important criteria in sharing financial resources identified. Finally, using the weights specified in the FAHP stage, the resource sharing index of each provincial unit was determined and the formula for determining the share rate was presentedConclusion, Originality and its Contribution to the Knowledge: Providing a model using the most important factors of financial resources in the Ministry of Cultural Heritage, Handicrafts and Tourism using mathematical models, can be effective in budgeting effectiveness according to the macro-objectives of the country's planning system.
hosein zareian; forogh Heyrani; Mahmoud Moeinadin
Abstract
One of the most important challenges in developing countries' tax audits is the inefficiency of resource productivity, which has been implemented the Risk-Based Tax Audit in Iran for overcoming the challenge. Determining and modeling risk indices for taxpayer selection is a key point in the start of ...
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One of the most important challenges in developing countries' tax audits is the inefficiency of resource productivity, which has been implemented the Risk-Based Tax Audit in Iran for overcoming the challenge. Determining and modeling risk indices for taxpayer selection is a key point in the start of the risk-based tax audit process. Due to the lack of a theoretical framework on the factors affecting tax audit risk, the method is exploratory-combined (qualitative: thematic analysis and quantitative: interpretive structural modeling). According to the results, at the lowest level of the model, the general characteristics of the taxpayers as the most influential factor, and at the last level of the model, the "quality of interaction" and "how to pay taxes" are indicative of the taxpayer’s risk. The characteristics of taxpayers and their HR expertise lead to the use of accounting principles, existing legal opportunities, or even coverage financial transactions, in order to optimize taxation, which is reflected in the variables of the quality of taxpayer interaction and how the tax is paid.
