Evaluating the Effect of Tax Auditor’s Talent Strategies on the Green Tax Sustainability Consequences: Atanassov's Intuitive Fuzzy Logic Approach
Subject Areas : Management AccountingAbdolreza Faraji 1 , neda nafari 2 , Yousef Mohamadi Moghadam 3
1 - PhD student, Department of Public Administration, North Tehran Branch, Islamic Azad University, Tehran, Iran
2 - Assistant Professor, Department of Public Administration, North Tehran Branch, Islamic Azad University, Tehran, Iran
3 - Professor, Department of Management, Comprehensive University of Police Sciences, Tehran, Iran
Keywords: Talent Acquisition, Green Tax Sustainability, Atanasov Fuzzy Logic,
Abstract :
One of the important aspects in tax sustainability that has not been paid much attention in past studies is the strategies of talent acquisition of tax auditors that in this study, based on Atanasov's intuitive fuzzy logic approach, an attempt has been made to identify the most effective green tax sustainability consequences by screening tax auditor’s talent strategies. This study is developmental in terms of methodology and it is a mixed research in terms of data collection type. In this research, in the qualitative part, based on meta-composite analysis processes, it was tried to first identify the researches related to the two concepts of tax auditor talent strategies and green tax sustainability consequences, and then determine the research components and themes based on the critical evaluation scale. In addition, in the continuation of the qualitative part, Delphi analysis used to determine the limit of theoretical consensus. In the quantitative part, with the aim of determining the most effective talent search strategy for tax auditors in the most favorable consequences of green tax sustainability, intuitive fuzzy evaluation used based on Atanasov's logic. In this research, 12 tax audit research experts at the university level participated in the qualitative part and 25 tax auditors filled in the matrix questionnaires in the quantitative part. The results in the qualitative part indicate the existence of 5 themes as tax auditor’s talent strategies and 4 components as the green tax sustainability consequences. The results in the quantitative part also showed based on the fuzzy Vicor analysis process, the most important parameter of the research topics (talent finding strategies of tax auditors) is the function of professional maturity. It was also found that the most desirable consequence of green tax sustainability is the reduction of environmental pollution based on the effect of the theme of professional maturity. The obtained result shows that the companies, based on the improvement of the functions based on the professional maturity of the tax auditors, can understand that by strengthening their operational processes based on upgrading the level of technology and waste recycling, they should be responsible for reducing environmental pollution. Take action and this process can gradually become a part of the social norms of the companies in front of the beneficiaries.
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