چکیده:
The aim of this study is to design a system model of accountability in the tax system of the Islamic Republic of Iran. For this purpose, the mixed research method was used. First, the Delphi technique was used to identify the legitimate demands and expectations of taxpayers as inputs of the model. In the next step, 4 types of accountability mechanisms were identified as components of transformation process of the model. In the third step, through partial least squares path modeling, using Smart PLS software, the impact of tax systemchr('39')s accountability on social-psychological variables of public trust, legitimacy and public satisfaction as outputs of the model, as well as the impact of public trust, legitimacy and public satisfaction on voluntary tax compliance, as outcome of the model, was tested. The findings indicated that, when the status of the political accountability is not at the optimal level, the optimal level of managerial and legal accountability does not have a significant impact on voluntary tax compliance.
خلاصه ماشینی:
Also, considering that the concept of responsiveness is used instead of accountability in the present research, one can refer to the results of the studies by Vigoda (2000) in Israel and Rell (2017) in Germany, which indicate a significant and strong relationship between the variables of satisfaction with public administration and the types of responsiveness studied.
3- Research Methodology By reviewing the theoretical foundations and presented empirical research, the researchers presented the theoretical framework of the research in the following form: Diagram (1) - Conceptual framework of the research (Refer to the page image) Source: Research findings In the theoretical framework of the research, it is hypothesized that at the desirable level of accountability in the tax system, including the accountability mechanisms of policymakers, managers, and executive officers as the model transformation process, through responding to the legitimate expectations and demands of taxpayers, which are considered as the model inputs, legitimacy, public trust, and public satisfaction are increased as model outputs, and through these mediating variables, voluntary tax compliance is increased as the model outcome, and vice versa.
(Refer to the page image) The research findings regarding the impact of tax system accountability on public trust, public satisfaction, and legitimacy, which were tested to identify the outputs of the accountability systemic model, indicate a strong relationship between the variables based on the path coefficient and t-statistic between the independent variable and the dependent variables.
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