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Assessment of the External Accountability Gap of Tax Affairs Organization from the Viewpoint of Major Taxpayers and the Other Stakeholders Via Using Servqual Model
- Source :
- حسابداری دولتی, Vol 7, Iss 1, Pp 31-44 (2021)
- Publication Year :
- 2021
- Publisher :
- Payame Noor University, 2021.
-
Abstract
- Subject and Purpose of the Article: This research studied external accountability gap of tax affairs organization from the viewpoint of academic society, great taxpayers and the government through applying Servqula model. Research Method: Statistical society includes faculty members, CFOs and governmental experts which 156 samples of these three stakeholders were selected by sampling method and questionnaire distributed among them. Dependent t-test for paired samples and one way-analysis of variance test were utilized to test the hypotheses. Research Findings: Results show that there is a deeper gap in external and ethical accountability of National Tax organization from faculty members and CFOs' viewpoints. Besides, there is a deeper gap in financial, performance, democratic and political accountability from faculty members viewpoints in compare with two other strata. Conclusion, Originality and its Contribution to the Knowledge: Thus, tax affairs organization must fill the external gap toward academic society and major taxpayers and on the other hand does its best to improve accountability condition of the Organization.
Details
- Language :
- English
- ISSN :
- 24234613 and 2645498X
- Volume :
- 7
- Issue :
- 1
- Database :
- Directory of Open Access Journals
- Journal :
- حسابداری دولتی
- Publication Type :
- Academic Journal
- Accession number :
- edsdoj.8bbea237980442d58a1b67141de96a02
- Document Type :
- article
- Full Text :
- https://doi.org/10.30473/gaa.2021.40455.1203