AN INVESTIGATION ON FACTORS CONTRIBUTING INTO PREVENTION OF TAX OFFICERS FROM BEING FINANCIALLY CORRUPTED (CASE STUDY: IRANIAN MINISTRY OF ECONOMIC AFFAIRS AND FINANCE)
Journal Title: European Journal of Business and Social Sciences - Year 2015, Vol 4, Issue 9
Abstract
The present research is aimed at investigating the factors contributing into prevention of tax officers from financial corruption (case study: Iranian Ministry of Economic Affairs and Finance (MEAF)). Statistical population is composed of experts working in MEAF’s departments of fraud, inspection and money laundering with a total staff of 200 persons (as of 2012). Of this population, a sample of 132 experts were taken via Cochran sampling approach. Once sample size was evaluated, random sampling method was used to determine the sample; the researchers then prepared a questionnaire with the help of experts and authorities who finally confirmed its contents. In terms of its objectives, this is an applied research conducted via descriptive-survey-based method. Documentary and library investigations as well as field studies were utilized for gathering the required data and information. A Cronbach alpha of 0.959 confirmed the research to be reliable, while it was further validated via content validity analysis. Considering the main objective in this research, the hypotheses were tested by Pearson correlation test as well as multiple regression analysis with the results indicating the presence of significant positive associations between economic, psychological, IT-related, cultural, human resources-related and structural factors with the prevention of tax officers from financial corruptions, so that the mentioned factors may prevent tax officers from being financially corrupted. Furthermore, Freidman test results showed the following sequence of priorities for the factors contributing into the prevention of MEAF’s tax officers from financial: economic factors, psychological factors, ITrelated factors, cultural factors, human resources-related factors, and structural factors.
Authors and Affiliations
Habibeh Farjoud| (Corresponding Author) Post Graduate Student in Governmental Administration, Islamic Azad University, Central Tehran Branch, Tehran, Iran, eMail: hfarjoud1360@gmail.com, Hajieh Rajabi Farjad| Assistant Professor, Faculty of Management, Amin Police University, Tehran, Iran. eMail: hajiehrajabi@yahoo.com
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