عنوان مقاله [English]
Purpose:The present research aims at exploring the topic trends of post-graduate and research level theses on taxation archived at the library of Iranian National Tax Administration (INTA) to explore how they are in line with the INTA’s research priorities.
Methodology: The method of this study is descriptive survey and content analysis. The number of theses was 482 titles completed during 2010-2014, and a 37 INTA research priorities have been under discussion for the period 2009-2013. For the classification of theses by topic, a topic design including 5 major categories was developed through Delphi methods on the basis of tax experts’ opinions. The data gathering process was conducted through a checklist by using index card.
Findings: The findings showed that the topic of “tax collection authority” (56.6 %) is ranked top, while the topic of “Islamic taxes” with 1% only, is ranked the lowest. A majority (55.4%) belongs to Management fields of study while the share of students of Law was 6.8%. As for the statistical population addressed by the researchers, the highest share belongs to the Staff (49.2%) while the lowest share belongs to the tax files with only 5%. Out of 482 theses, 232 titles have been drafted according to the research priorities of the INTA.
Conclusion: It can be concluded that the theses in question have not, all the time, been in line with research needs of INTA