عنوان مقاله [English]
نویسندگان [English]چکیده [English]
The purpose of present research is to study the obstacles in the way of the implementation of performance budgeting in Iran Tax Affairs Organization in 1392. Main hypotheses of the research are examined based on Shah Model containing the three factors of Ability, Authority and Acceptance. A sample population (size) consists of 312 people. Simple 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 data collected. Reliability of data for all scales was assessed by Cronbach’s alpha coefficient .Also to examine the research hypotheses, Chi-square test was used. The results of the research showed that in all hypotheses the value of Chi-square 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 implement performance budgeting.