The aim of this study was to explain the relationship between corruption and the rate of implementation of tax policies with respect to the mediating role of organizational commitment in order to provide a favorable model. Regarding the role of moral values in the field More
The aim of this study was to explain the relationship between corruption and the rate of implementation of tax policies with respect to the mediating role of organizational commitment in order to provide a favorable model. Regarding the role of moral values in the field of corruption, it can be said that economic poverty and income disorders of employees of organizations, cultural poverty and lack of strong moral beliefs and lack of effective rules and regulations and control systems are among the main causes of corruption and the main factors are form. This phenomenon includes: main causes (roots) and facilitators.
The research method is analytical, descriptive and correlational. The statistical population of 500 people included all employees of the General Department of Taxation of Yazd. The sample size according to Morgan table was equal to 221 people who were randomly selected. For data collection, a questionnaire of 20 questions of corruption with a validity of 75. and a reliability of 804. and a questionnaire of 11 questions of tax policy implementation with a validity of 74. and a reliability of 942. and a questionnaire of 24 questions of organizational commitment with a validity of 78. and a reliability of 907 / were used. Data analysis was performed with SPSS and Amos software. Data were collected through a questionnaire and the community of experts as a research tool. In order to analyze the data, statistical tests such as Pearson correlation coefficient and structural equation modeling were used. The research findings in the first step show that corruption has a negative and significant effect on organizational commitment. Also, corruption within the government has a negative and significant relationship with the implementation of tax policy. Organizational commitment as a positive moral characteristic also has a positive and significant effect on the implementation of tax policy. As a result, organizational commitment reduces the effects of corruption on tax policy implementation. Finally, it was shown that organizational commitment indirectly improves the implementation of tax policies and reduces the effects of corruption.
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