TY - JOUR ID - 83689 TI - The Impact of the Current Tax Collection on the Economic Development of Iran JO - International Journal of Advanced Studies in Humanities and Social Science JA - IJASHSS LA - en SN - 2717-0209 AU - Ebrahimi Romanjan, Mojtaba AD - Master of Accounting, Birjand, Southern Khorasan, Iran Y1 - 2015 PY - 2015 VL - 4 IS - 2 SP - 134 EP - 140 KW - tax KW - Economic Development KW - Economic Growth KW - Social Welfare KW - Capital Market DO - N2 - Establishing the appropriate grounds for the growth and economic development of a society is one of the most important goals of the tax collection. The main objective of this study is to investigate the way the current tax collection method influences on the economic development of Iran. The population is composed of the academic teachers of accounting and economics and senior tax auditors. Three hypotheses are developed and the required data is collected through a researcher made questionnaire which its validity has been confirmed by the academic professors and its reliability has been found to be 84 percent. The findings of t test of the hypotheses reveal that the current tax collection method is effective in enhancing the social welfare but it does not help in increasing the efficiency of the capital market. UR - https://www.ijashss.com/article_83689.html L1 - https://www.ijashss.com/article_83689_1a22a0a61d751b57b9fb3970ef39fa87.pdf ER -