Evaluation of the Efficiency of Tax Debt Enforcement and Collection Processes in Tax Administration Offices of Tehran

This study proposes an empirical investigation into the operational efficiency of tax debt enforcement and collection processes within the Tax Administration Offices of Tehran, Iran. As a critical source of public revenue, effective collection of outstanding tax liabilities is paramount for fiscal sustainability. Despite the strategic importance of Tehran’s tax base, concerns persist regarding bureaucratic delays, procedural complexities, and the underutilization of modern enforcement tools, potentially leading to significant revenue leakage. This research employs a quantitative survey-based methodology targeting tax administration professionals across Tehran’s regional offices. Drawing on theories of tax compliance, public sector efficiency, and risk-based administration, a conceptual model is developed linking key institutional and procedural factors—namely, the level of digitalization, the application of risk-based analytics, and inter-agency data integration—to perceived enforcement efficiency. Data will be analyzed using Structural Equation Modeling (SEM) to test hypothesized relationships. The study expects to reveal significant positive effects of these modernizing factors on collection outcomes. Findings will be interpreted to generate actionable policy recommendations, including the phased implementation of integrated digital platforms, the development of sophisticated taxpayer risk-scoring models, and the strengthening of legal frameworks for data sharing. This research aims to contribute to the literature on tax administration in emerging economies and provide a evidence-based roadmap for enhancing the efficiency and equity of tax debt collection in Iran’s capital.

کلیدواژه ها:

Tax Debt Enforcement ، Collection Efficiency ، Tax Administration ، Risk-Based Management ، Digitalization ، Tehran ، Public Finance