It’s necessary for Iran, to reform Its tax system, So they start "Tax Comprehensive Plan". Tax Comprehensive Plan is one of the super national projects and Its one of the largest projects based on information and communication technology (ICT). So, the purpose of this study is to explain the barriers of using information and communication technology (ICT) in taxation based on the views of tax officials and corporate executives and compares it. In this study, tax agents and corporate executives and accountants were surveyed about the barriers to using information and communication technology for taxation through a questionnaire. The findings indicate that the barriers to using information and communication technology for taxation are: Organizational Barriers, Human Resource Barriers, End User Barriers, Policy and Regulatory Barriers, Political Barriers, Software Barriers, Strategic Barriers, Technological Barriers, Social and Cultural Barriers, Infrastructure Barriers, Financial Barriers. So by making the necessary arrangements to remove organizational barriers, human resource barriers, end-user barriers, policy and regulatory barriers, political barriers, software barriers, strategic barriers, technological barriers, social and cultural barriers, infrastructure barriers and financial barriers can be a major step towards improving the use of information and communication technology in the tax system.
Salari Kiskani,, F., pourhaidary, O., & khodamipour, A. (2021). Explain the Barriers to Using Information and Communication Technology (ICT) for Taxation. Applied Research in Financial Reporting, 10(18), 35-72.
MLA
Fatemeh Salari Kiskani,; omid pourhaidary; ahmad khodamipour. "Explain the Barriers to Using Information and Communication Technology (ICT) for Taxation". Applied Research in Financial Reporting, 10, 18, 2021, 35-72.
HARVARD
Salari Kiskani,, F., pourhaidary, O., khodamipour, A. (2021). 'Explain the Barriers to Using Information and Communication Technology (ICT) for Taxation', Applied Research in Financial Reporting, 10(18), pp. 35-72.
VANCOUVER
Salari Kiskani,, F., pourhaidary, O., khodamipour, A. Explain the Barriers to Using Information and Communication Technology (ICT) for Taxation. Applied Research in Financial Reporting, 2021; 10(18): 35-72.
