نوع مقاله : مقاله پژوهشی
1 گروه حقوق خصوصی، دانشگاه پیام نور، تهران ، ایران
2 استاد یار گروه حقوق خصوصی دانشگاه علامه طباطبایی
3 استاد یار گروه مهندسی کامپیوتر و فناوری اطلاعات دانشگاه پیام نور شهر ری ، تهران، ایران
4 استاد یار گروه حقوق دانشگاه پیام نور تحصیلات تکمیلی تهران مرکز
عنوان مقاله [English]
An efficient, information system must have three characteristics:
A) technical aspect: From the technical standpoint, the information system must be safe and secure against intrusion and misuse, and it must have a sensible accessibility, and configuration and organization appropriate to the task it is supposed to conduct. For the system to be impervious, first of all, merely authorized individuals and solely based on their responsibilities should be allowed to log in to the system. Secondly, the system ought to be equipped with technical controls such as identification of unauthorized access and data encryption. However, these elements should not interfere with system’s accessibility and occupation.
B) Legal aspect: The system has to comply with the legislations of the country in which it is being employed.
C) Financial aspect: The system’s performance must be such that it imposes the least amount of expenses.
The SANIM system of Tax Affairs Organization is a matter of debate in various technical and legal aspects, and does not conform to our country’s financial, commercial and civil regulations. Numerous and lengthy steps in report adjustment alongside high consumption of paper and bar code pose irrevocable expenses on Tax Organizatio