Document Type : Original Article
Authors
1
Member of Scientific Board / Department of Economics, Faculty of Social Sciences, Razi University, Kermanshah, Iran
2
Ph.D. in Public Sector Economics, Faculty of Economics and Entrepreneurship, Razi University
3
M.A in Economics, Faculty of Economics and Entrepreneurship, Razi University
4
Ma. In Energy Economics, Faculty of Economics and Entrepreneurship, Razi University
Abstract
I Iran's oil economy is no exception to this rule, and the government earns a very small share of its revenues from tax revenues. In this research, using the opinions and interviews of officials and experts in the field of public revenues in Kermanshah province, he designed the dimensions of the SWOT matrix and based on the three main processes of collecting public revenues; Legislation, executive organization and taxpayers (payers), internal and external factors as well as strengths, weaknesses, opportunities and threats and finally strategies in all three stages of the collection process have been investigated. The results show the definition of new tax bases, the existence of energy and industry infrastructures, modernization in public revenue collection systems as strengths, weakness in adopting policies, lack of sustainable income, lack of People's awareness and demand from the government as weak points, the formulation of some laws and regulations to facilitate the collection of public revenues, the existence of border markets, the historical history and geographical situation of the province as opportunities, and the lack of public trust and the lack of transparency of the government's performance, the lack of Meritocracies have been introduced as threats in the administrative system. Based on this, strategies such as creating sustainable sources of income in the field of tourism, increasing people's awareness through clarifying the government's performance and improving tax knowledge and citizenship rights, etc., were proposed to improve the conditions of public revenue collection for Kermanshah province.
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