Authors
Abstract
Tax incomes are considered as the only source for providing finances of public expenses in each country and Consequently, taxation system is considered as a very important and influential part of the economic activities. In this study the effect of an healthy administrative system health on obedience of taxpayers at Thehran’s Southern general bureau of Tax Affairs has been studied. The population sample includes all managers, deputies and personnel working in tax affairs and taxpayers at Thehran’s Southern general bureau of tax affairs. As final sample, 198 managers, deputies and personnel working in Tax Affairs and 388 taxpayers at the above bureau were randomly selected. All of them responded to a research based questionnairs and the data from this questionnairs were analyzed by a single T-test sample. The research is functional and descriptive. A main question and ten sub-questions were used to do the research. Findings indicated that the influence of administrative system health on tax submission taxpayers in tax office at south of Tehran was significantly positive
Keywords
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