Document Type : Original Article


Master of Accounting, Birjand, Southern Khorasan, Iran


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.


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