Identification and Ranking the Current Barriers in National Tax System (The Comprehensive Tax Plan)
Bibliographic record
Abstract
Tis study aims to identify and rank the obstacles found in the change of country tax system (tax comprehensive plan). In the first chapter, some questions have been raised and along them, some hypotheses are considered.The general questions of this study are: do environmental obstacles influence on successful implementing of tax comprehensive plan? Do organizational obstacles influence on successful implementation of tax comprehensive plan? Do behavioral obstacles influence on successful implementation of tax comprehensive plan?The method of this research is practical by purpose, and it is descriptive by data collection. Statistical population of this study is consisted of all of experts and managers of organization of country tax affairs and based on Cochran formula 106 people of personnel and manager of Tehran tax affairs and personnel in the building of tax comprehensive plan are selected as the sample. Considering the study literature, behavioral obstacles, environmental obstacles and organizational obstacles are evaluated and a questionnaire is designed based on mentioned variables with five scales of Likert with demographic variables. In this study, after preparing the study plan and studying and collecting its theoretic basics, two questionnaires are prepared for identifying and ranking the obstacles for study statistical sample and after distributing and gathering questionnaires, descriptive inferential statistics has been used for data analysis, and nonparametric test is used for hypothesis test. 10 of 13 hypotheses are proved and three of them failed to be proved which the proved results of this study are consistent with those of previous research ( about unproved hypotheses, they weren’t consistent, therefore, they can be examined for future research), then, through Friedman test, they are ranked as follows: 1- resistance of personnel against the change, 2- cultural factor, 3- behavioral factor, 4- lack professional workforce, 5- environmental factor 6- technological factor , 7- organizational factor, 8- lack of managers’ support, 9- technological factors (organizational), 10- domestic policy. Conclusion: considering the impact of cultural factor on the implementation of plan, it is recommended to include some pedagogic materials in textbooks of students and to make teaser ads and make animation and accomplishing education and expressing the importance of implementing the plan for general public, in order to promote a culture in this regard for all ages. Suggestions: In the current state budget and tax Civil Affairs with support at work and Parliament also about requiring all government agencies and non-governmental entities and financial and non-financial entities to submit information and supervision act.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.011 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.003 | 0.002 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.003 | 0.002 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.006 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".