The main objective of this research was to identify the preemptive
factors of tendency toward financial corruption in Iranian National Tax
Administration (Tehran Branch). The research method was descriptive,
exploratory, and applied. Statistical population of the research was
composed of employees of Iranian National Tax Administration (Tehran
Branch). 300 people made up the sample size and the sampling method
was quota. Based on literature review, a questionnaire including 88
questions was used to collect data. Cronbach’s Alfa for the questionnaire
was 0.93. On the basis of factor analysis, 5 factors were determined: 1.
meritocracy, 2. transparency, 3. observing religious values and the law,
4. punishment system, 5. Nepotism. Multiple linear regression show
that the factors of meritocracy, transparency, punishment system, and
nepotism have the highest effect to prevent tendency toward financial
corruption.
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