Identifying the Preventive Factors of Tendency Toward Financial Corruption in Iranian National Tax Administration (in Persian)

Zahra sadat Jafariye and Habibollah Taherpour Kalantari
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Zahra sadat Jafariye: Azad Univercity
Habibollah Taherpour Kalantari: Inistitedue of Management

Management and Development Process Quarterly (٠صلنامه ٠رایند مدیریت و توسعه), 2015, vol. 28, issue 2, 19-47

Abstract: The main objective of this research was to identify the preemptive factors of tendency toward financial corruption in Iranian National Tax Administration (Tehran Branch). The research method was descriptive, exploratory, and applied. Statistical population of the research was composed of employees of Iranian National Tax Administration (Tehran Branch). 300 people made up the sample size and the sampling method was quota. Based on literature review, a questionnaire including 88 questions was used to collect data. Cronbach’s Alfa for the questionnaire was 0.93. On the basis of factor analysis, 5 factors were determined: 1. meritocracy, 2. transparency, 3. observing religious values and the law, 4. punishment system, 5. Nepotism. Multiple linear regression show that the factors of meritocracy, transparency, punishment system, and nepotism have the highest effect to prevent tendency toward financial corruption.

Keywords: Financial Corruption; Factors Affecting Financial Corruption; Iranian National Tax Administration; Meritocracy; Transparency; Religion Orientation Factor; Values and the Law. (search for similar items in EconPapers)
Date: 2015
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