عنوان مقاله [English]
Internal revenue has been and has been used by unit commanders as a source of financing for the Ajay funds for a long time. Given the severe restriction of appropriations allocated by the country management and planning organization to the Islamic Republic of Iran in recent years and the lack of credits needed by the units, it is necessary to pay more attention to internal revenue-raising activities and remove its obstacles. The financing of part of Ajay's finances has become increasingly apparent. In this descriptive study with the mixed analysis approach, it has been attempted to explain the barriers of AJA's activities in the areas of legal barriers, structural barriers, educational and cultural barriers and cultural barriers, ways of removing those barriers. Review and provide appropriate solutionsIn this regard, according to the study of documents and opinions of experts and respondents, no significant legal barriers were identified in the area of Ajara internal revenue, but other factors such as structural, educational and skill barriers, and cultural barriers were identified as important indicators. The manner in which cultural barriers are identified is the most important barrier to AJA's activities. The population under study in this study is the Army of the Islamic Republic of Iran and the statistical population of all senior officers and senior staff working in the AJA, DARAJAF and Force headquarters who have had leadership and management jobs.