Examining the barriers to the maturity of using the electronic system in the tax administration of Ilam province and providing appropriate implementation solutions

"M.A Thesis for Master of Management Degree"

Direction: Marketing

Abstract:

The present study was conducted with the aim of determining the barriers to the maturity of using the electronic system in the tax affairs department of Ilam province. The statistical population of this research is all managers, employees and supervisors of different units at different organizational levels in the tax affairs department of Ilam province. The total size of the statistical population is equal to 230 people (N = 230), and the statistical sample size is 146 people using Morgan's table. In this research, Azizi and Hosseini questionnaire including 21 questions and 4 components was used to collect data. The validity of this questionnaire was confirmed through face and content validity and its reliability was estimated using Cronbach's alpha of 832. In order to investigate the issue, four hypotheses were formulated and T-test was used to analyze the collected data, the results showed that: the lack of necessary financial resources does not lead to the use of electronic system in the tax administration of Ilam province. Technical problems, behavioral/cultural barriers and the lack of preparation and willingness of customers in the tax affairs department of Ilam province prevent the use of e-commerce

Key words: electronic system, maturity of the electronic system, tax affairs department, Ilam province

1 Introduction

The advancement of communication and information technology [1] in the shadow of the evolution of computer science has caused tremendous changes in the business world. Although the crisis of companies active in e-commerce and so-called dot-com companies [2] in recent years has caused doubts about the benefits and efficiency of e-commerce, but it should be noted that the continuation of business life in the electronic world [3] requires electronic capabilities (Hanfizadeh, 2019). To be successful in the electronic world and electronic commerce, the first and most important step is planning to identify obstacles, using electronic commerce. Organizations need to be aware of the barriers to using e-commerce in order to design and properly implement EC strategies. These barriers are both internal [4] and external [5]. For the successful application of EC, the organization must have a set of internal resources and capabilities, as well as the necessary environmental and external infrastructure related to issues such as the legal and legal infrastructure, the necessary preparation and capability of partners, and the appropriate competitive environment. In Iran, the use of e-commerce is in the preliminary stages and is mainly considered as an advertising tool. In order for an organization to be able to go beyond this stage and absorb the many benefits of EC, it must identify the relevant obstacles (Sohrabi and Khanlari, 2019).

In this chapter, first, the statement of the problem and the necessity of conducting research will be discussed, then the assumptions, research objectives and the definition of words will come. have done business and management, including virtual organizations, e-commerce, e-business and many other electronic concepts. The growth and development of information technology is transforming the economy. The search for more efficient ways to do business has led to a revolution in business. This revolution has been called e-commerce. McGregor and Vrazlik [6] (2009) believe that e-commerce can be considered as a competitive advantage, because it reduces costs and reaches potential customers around the world. These researchers named the obstacles in two groups: very difficult and disproportionate. According to the mentioned issues, the main question of the current research is what are the obstacles to the maturity of e-commerce in the Ilam Tax Administration? Concept of research

1-3 Necessity of conducting research

The discussion of e-commerce is now at the top of the priorities of different organizations. Any organization that does not pay the necessary attention to e-commerce will face a decrease in profitability in the short term and the possibility of eliminating its life in the long term.For this reason, planning to use EC is one of the strategic actions of organizations. One of the most important steps in EC planning is to identify the obstacles to its application in the organization and provide implementation solutions to solve them. In this regard, in this research, the obstacles to the use of e-commerce in the tax affairs department of Ilam are identified and the practical solutions to solve them are stated. 1-4 research objectives The aim of this research is to examine the obstacles to the use of the electronic system in the tax affairs department of Ilam province and to provide practical solutions to solve them, which is obtained from the combination of the following two goals: 1- Investigating the obstacles and limitations of using electronic business in the tax affairs department of Ilam province

2- Providing practical and practical solutions to eliminate or reduce those obstacles.

1-5 research questions

1- Does the lack of necessary financial resources in the tax affairs department of Ilam province prevent the use of the electronic system?

2- Do technical problems in the tax affairs department of Ilam province prevent the use of the electronic system?

3- Do behavioral/cultural barriers in the tax affairs department of Ilam province prevent the use of the electronic system?

4-Does the lack of preparation and desire of the customers of the tax affairs department of Ilam province prevent the use of the electronic system?

1-6 research hypotheses

1-The lack of necessary financial resources in the tax affairs department of Ilam province prevents the use of the electronic system.

2-Technical problems in the tax affairs department of Ilam province prevent the use of the electronic system.

3-Behavioral barriers/ Culture in Ilam Province Tax Administration prevents the use of electronic system.

4- Lack of preparation and willingness of customers of Ilam Province Tax Administration prevents the use of electronic system.

1-7 Definitions of words

E-commerce:

Conceptual definition:

E-commerce is a new way and method of doing business electronically using networks and the Internet. The process of buying and selling or exchanging products, services and information takes place through computer and telecommunication networks, including the Internet (Hanfizadeh, 2013).

E-commerce maturity

Conceptual definition:

The maturity of companies' electronic commerce can be seen as the degree of electronic readiness of companies in e-commerce (Haji Karimi, 2017).

Operational definition:

The level of maturity:

E-commerce with factors such as does the organization purchase the necessary software and hardware? Does the organization pay the necessary expenses for employee training? Does the organization pay the internet subscription fees? Does the organization pay for ongoing maintenance? Are there accepted safety standards in the Internet space? And the cost of purchasing and installing software and hardware, the cost of training employees, the lack of a suitable system to identify the identity of the other party in the Internet space, and the cost of Internet subscription. is measured which is measured by the questionnaire.

2-1 Introduction

The application of technological innovations in business fields has had tremendous effects. The use of technological innovations is a type of change that affects the processes and components of the business system, and the direction of these effects is usually positive. One of the aforementioned innovations is the use of electronic tools and especially the Internet in the business system. This innovation and change, which is called e-commerce, brings many benefits to organizations, which is why many companies are inclined to use it. The use of e-commerce is not an optional option, but a kind of compulsion, and companies are forced to use it (Porter [7], 2009).

The purpose of this section is to review researches and studies that have been done in the field of electronic systems and e-commerce. This part of the research introduces the reader to the previous works and fields as well as to the scope of the subject under study. This chapter is divided into two parts.