Document Type : research
Authors
1
PhD Student, Department of Management of Technology, Central Tehran Branch, Islamic Azad University,
2
Assistant Professor, Department of Management, South Tehran Branch, Islamic Azad University, Tehran, Iran.
3
Assistant Professor, Department of management, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
10.22034/ejs.2024.422677.1589
Abstract
Background and Aims: Nowadays, most of the activities of organizations are dependent on information technology. Considering the record share of taxes from the public budget in 1402, in this regard, the purpose of this article is to present a model of the impact of absorption capacity and investment in information technology on the increase of tax collection in the tax affairs organization with a systems dynamics approach. so that this model can be used to increase tax collection in the tax affairs organization.
Materials and Methods: In this research, documentary modeling, i.e., using the subject literature, and individual participatory modeling, i.e., a meeting with 15 experts, were conducted, and the beneficiaries and interviewees were selected through a non-random snowball method.
Ethical Considerations: In all stages of writing the article, while respecting the originality of the texts, honesty and trustworthiness have been observed
Findings: Budget allocation and investment in the field of information technology and implementation projects of information technology and the amount of technology-oriented manpower in the organization increases the amount of tax collection.
Conclusion: connecting employees to global knowledge networks and their continuous training to better adapt to today's technologies, forming a think tank in the organization consisting of expert experts of the organization with expertise in all fields related to laws to reduce the tax gap, employing human resources Technology-oriented proposals are presented to achieve the above goal, and finally, it is stated that tax collection will increase with the increase of investment in information technology.
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