Barriers and Challenges of Collecting Income Tax Positions in Iran

چکیده مقاله

The main purpose of this study is identify the barriers and challenges jobs income taxes in Iran. This study is an applied research perspective. Because They are looking to elimination barriers to employment for income taxes. This research method is descriptive survey and data collection tool is a questionnaire. Because in order to measure the number of employees INTA views through a questionnaire to collect data. The study population included all employees and managers are the INTA that total number is 735 persons. according to Morgan table for sampling with a reliability of 95% and 5% error sample size is evaluate 253 people. The results showed weak tax basis, Non-mechanized done Tax, The absence of comprehensive tax information system, lack of tax information, transparency of tax laws, political mistrust, negative attitude to financial performance, lack of familiarity with tax laws and lack of motivation for social participation is Prevent business income taxes in Iran.

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