Investigating and explaining the strategic position of Iran's tax system management

Document Type : Original Article

Authors

1 Department of Accounting, Kish International Branch, Islamic Azad University, Kish island, Iran

2 Department of Accounting, University of Tehran, Tehran, Iran.

3 Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.

Abstract

The purpose of this study is to identify the strengths, weaknesses, opportunities and threats in the Iran's tax system and explain the desired strategy in the Iran's tax system. This research is from the perspective of the research process; Hybrid, from a methodological point of view; Survey research in terms of purpose and result of implementation; It is a development-applied and descriptive-exploratory research method. The aim of this study was to explain the organizational strategy, based on environmental scanning, semi-structured interviews with judgmental and snowball sampling (targeted sampling) and open questionnaire with tax experts using Triangular fuzzy Delphi technique, , and SWOT matrix analysis (SWOT) methods have been performed. Analysis of the internal and external factors evaluation matrix showed that this organization is in an aggressive strategic position (SO). Therefore, the country's tax affairs organization, while using its internal strengths and environmental opportunities, should be prepared to deal with threats.

Keywords

References

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International Journal of Finance & Managerial Accounting
Volume 6, Issue 23 - Serial Number 23
October 2021
Pages 193-203

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