تبيين و ارايه الگوي مناسب بازاريابي خدمات به منظور افزايش كارايي سازمان امور مالياتي كشور

Preparation and Presentation of an Appropriate Model for Services Marketing, in order to Enhance the Efficiency of State Tax Organization

The establishment of the modern administrative and financial system in Iran, turns back to nearly a century ago. Taking into account the highly significant role of the tax as a tool for the realization of the financial policies of the government, however, it should be said that this issue has not been heeded so sufficiently. Thus, taking steps in order, for the creation of a social understanding in regard to the tax issue, seems absolutely necessary. Consequently, this paper is an attempt to study comparatively the Iran tax system with those of other countries, particularly the successful ones. The researcher decided to examine the complexity of services marketing in Iran and tried to introduce the tax system of the country, as well. Identifying the strengths and weaknesses of the system, were the final objectives. In order to accomplish this, the data was collected from the three layers, including tax veterans, tax officials, and taxpayers. The processing of the data, paved the way to achieve some interesting results. Based on these facts and the principles suggested by the World Bank Experts, a model with appropriate approaches were recommended.