مهدی رضایی

Abstract Today, tax revenues are one of the best, safest and most secure ways of government spending, and more and more of this income is gaining importance under an equitable and efficient tax system. The purpose of this study was to examine the current status of the tax regime of contracting operations and identify the challenges and tax problems of this type of activity and provide the necessary solutions to address the problems involved in the taxation of the operation of the contractor Is. In this study, a hybrid approach was used to identify the causes and factors of tax disqualification. In the first stage, using a qualitative approach, interviewing with 25 tax auditors was identified using the coding of the initial categories. Then three hypotheses, namely rules and regulations, administrative structure and administrative bureaucracy, and the lack of effective promotion of tax culture, were obtained from the tabulation and combination of the interviewing codes. In the second stage, using the quantitative approach and using the questionnaire distribution, the hypotheses were examined. To this end, 100 tax auditors were selected as a statistical sample. In analyzing quantitative data, independent t-test and variance analysis were used. The results showed that there is a relationship between tax laws, regulations and administrative bureaucracy, the lack of effective tax culture development, and disability in the tax system in the contracting industry. Keywords: Taxation, Contractor Industry, Tax Laws and Regulations, Combined Research