The relationship between the usefulness of information technology and availability component performance of levy change

Authors

  • Tahera Mrfakhradini Department of Public Administration, Yazd science and research branch, Islamic Azad university, Yazd, Iran.
  • Saeed Ghiasi Nodooshan Assistant Professor ofAllamehTabataba'i University, Department of Educational Planning and Management

DOI:

https://doi.org/10.24200/jmas.vol2iss01pp32-38

Abstract

This research is done to evaluating the relation between Information Technology (IT) and efficiency of levy from taxpayers in the administration of tax affairs in Yazd province. These researches are in the type of solidarity research. Methodology: Statistical society of this research is the total of employees in the administration of tax affairs in Yazd province. In this research, simple random sampling is used and with using from Morgan table, 150 persons are chosen. For gathering data, two types of the questionnaire related to IT performance and efficiency of the levy are used. IT questionnaire is included from three components of accessibility, ease of use and usefulness and also the efficiency of levy questionnaire is included from three components of affordable, achievement of goals and customer satisfaction. For analyzing the data is used from Pierson correlation test and step by step regression analysis. Results: The results showed that there is a significant and positive correlation between IT and components of accessibility and usefulness and efficiency of levy. The results of step by step regression showed which IT and two components of accessibility and usefulness could predict and explaining the changes in the efficiency of levy. Conclusion: As a result, whatever the amount of usage from IT in the administration of tax affairs in Yazd province become more than the efficiency of the levy will become more, but these changes are affected by new IT methods.

References

AllahyariFard, M. 2003. E-banking services and the performance requirements of the comparative operating costs, banking services, Tehran, Institute for Monetary and Banking; printing.

Al-Sabbagh, I .2004. Adoption and use of Internet Banking in theSultanate of oman; An Exploratory study; www. Arravdev.com/commerce/jibc/0406-07 asn

Alachandher, K., Santha, V. 2004. Electronic Banking in Malaysia: A Note on Evalution on Evaloution of services and consumer Reactions. www. Arravdev.com/commerce/jibc/0001-07 html.

Asadzadeh, A., Kiani, H. 2012. Influence of ATMs, terminal sales and the profitability of branches of Iranian banks. Journal of Economics and modern business, numbers 29 and 30, summer and autumn 1391, 181 -206

Azar, A., & Gholamrezaei, D. 2006. Rating provinces with data envelopment analysis. Journal of economic research.

Barati, S. 2003. Outlook on History, concepts and aspects of privatization, Journal of Economics and Cooperation, No. 157, pp. 23-21.

Beccalli, E. 2006. Information technology and economic performance: some evidence from the EU banking industry. Elena Beccalli London School of Economics and Università di Macerata.

Chatama, Y. 2013. The impact of ICT on Taxation: the case of Large Taxpayer Department of Tanzania Revenue Authority, Developing Country Studies. 3 (2), 91-100.

Evants, J., Awamleh, R., Mahate, A. 2004. Internet Banking in Emergency Market (the case of jordon-ANote; www.arravdev.com/commerce/jibc/0306-03)

Motorn, S. 1991. The corporation of the 1990s: information technology and organizational transformation, New York, NY: Oxford university ress.

Sahut, J., Kucerova, Z. 2003. Enhance Banking Service Quality with Quality Function Deployment Approwch.

Unktad, U. 2001. Electronic Commerce and Development Report 2001. Unctadnations publication.

Downloads

Published

2019-07-01

Issue

Section

Articles