موضوعات
عنوان مقاله English
نویسندگان English
The Evolutionary Process Of Taxation Across The Developed Countries Shows A Decline In The Use Of Traditional Tools And A Shift To The Use Of E-Taxation. In Recent Years, With The Increasing Progression Of Technology, Electronic Taxation And Electronic Methods Of Tax Reception Have Also Been Invented. Therefore, Identifying The Key And Important Components Of E-Taxation Can Be A Step Forward In Achieving The Goals Of Tax Administration Office. The Purpose Of This Study Is To Identifiying, integration, weighting and Conceptual model presentation the Components Affecting e-taxation by Meta-synthesis-Shannon Entropy Method.The Research Method In This Paper Is Qualitative And The Extracted Conceptual Model Is Based On Shannon Entropy Method, And The Meta-Synthesis Method Is Used To Identify The Model Components. In This Paper, After Reviewing 53 Related Studies Published In Valid Scientific Journals And Sources, Out Of The Approximately 430 Approved Primary Sources Through The Mata-Synthesis Method And Extracting Open And Content Codes, The Main Components Of E-Taxation Were Identified. Using Shanon Entropy Method, The Components Were Codified Based On Significance Coefficient Of Ranking And Finally Conceptual Model Of Research. The Conceptual Model Consists Of Three Main Variables: The External Macro Environment, The Internal Macro Environment And The Personal Environment Of Taxpayers. In The Presented Model, The Most Important Components That Achieved The Highest Coefficient Of Significance In E-Taxation Are The Rankings Of The System Characteristics From The Viewpoint Of Taxpayers, Taxpayers Characteristics, And The Technological, Structural And Organizational Factors Based On Rank Respectively.
کلیدواژهها English