Open AccessThe relationship between the usefulness of information technology and availability component performance of levy change
Author(s) -
Tahera Mrfakhradini,
Saeed Ghiasi Nodooshan
Publication year - 2019
Publication title -
journal of management and accounting studies
Language(s) - English
Resource type - Journals
ISSN - 2693-8448
DOI - 10.24200/jmas.vol2iss01pp32-38
Subject(s) - table (database) , tax administration , simple random sample , actuarial science , econometrics , psychology , computer science , business , economics , public economics , data mining , medicine , tax reform , population , environmental health
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.