Tax System Pathology: Growing Obstacles And Challenges

Seyed Abdolmajid khorshidi¹

1) Master of Business Administration Department, Islamic Azad University, Abhar Branch -

IOI Code : XHFB-AZCFBF
Publication : 3rd.International Congress on Management, Economy, Humanities and Business Development(3icmba.ir)
Abstract :
    The tax system of any country plays a fundamental role in providing government financial resources and fair distribution of wealth. But this system faces many obstacles and challenges that can reduce its efficiency. Among the most important obstacles are tax evasion, inefficiency in tax collection, complexity of tax laws, lack of transparency and administrative corruption. In tax evasion, failure to fully comply with tax laws by taxpayers and lack of effective supervision by the government leads to a decrease in tax revenues. Also, inefficiency in tax collection, caused by defects in information systems and old technologies, can affect the overall performance of the tax system. The complexity of tax laws also causes confusion for taxpayers and increases compliance costs. In addition, administrative corruption and lack of transparency in the performance of tax officials reduce public trust in the tax system and increase tax evasion. The purpose of this article is the pathology of the tax system: growing obstacles and challenges. According to the results presented in this research, in order to improve the efficiency of the tax system, governments should implement coordinated and comprehensive measures. First, simplifying tax laws and reducing existing complexities can help reduce compliance costs. Second, the use of new information technologies to improve collection and monitoring systems can improve the performance of the tax system. Third, increasing transparency and strengthening the monitoring of tax officials performance through the establishment of independent regulatory institutions can lead to reducing corruption and increasing public trust. Finally, strengthening education and culture in the field of compliance with tax laws and the rights and duties of taxpayers can help reduce tax evasion and increase tax revenues. The implementation of these proposals can help governments overcome the challenges in the tax system and achieve an efficient and fair tax system.

Keywords : tax evasion tax laws tax collection inefficiency transparency and administrative corruption