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Future Study of Motivations based on Tax Auditors Talent Strategies as Drivers of Tax Sustainability Consequences
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Abdolreza Faraji *   , Neda Nafari , Yousef Mohammadi Moghadam |
| Islamic Azad University, North Tehran branch |
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Abstract: (496 Views) |
| One of the important aspects of tax sustainability that has been less noticed in past studies is the strategies of tax auditors' talent search, which in this study is based on the nature of future study in relation to the development of possible scenarios in this field to determine the most favorable consequences of tax sustainability. This study is considered applied in terms of the type of result, and from the point of view of the goal, it is placed in the category of exploratory studies that have been carried out using quantitative and qualitative models. The present study does not follow one type of research method, but uses a separate method to answer the formulated questions according to each department. Therefore, based on the nature of collection, this study can be classified as mixed methods approach. The statistical population in the qualitative part was 10 experts in the field of auditing, and in the quantitative part 50 tax auditors who had the necessary experience and knowledge about capital market procedures participated. The result in the qualitative part indicated the existence of 8 factors to evaluate the motivations of tax auditors talent search strategies, which was confirmed based on the fuzzy Delphi analysis. Then, by selecting 2 factors out of the 8 factors identified as the basis of the scenario, by conducting thematic analysis, 12 sub-factors emerged. The result of the acquisition in the quantitative part showed that the most important scenario in the functions of the motivation of tax auditors is the sinuous scenario, which can bring the most important consequence of tax stability, i.e. profit stability for companies, through their talent acquisition strategies. |
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| Keywords: Scenario Planning, Tax Auditors Talent, Tax Sustainability |
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Full-Text [PDF 1386 kb]
(235 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/01/27 | Accepted: 2023/04/30 | Published: 2023/05/22
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