پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شمارهها | 697 |
| تعداد مقالات | 10,088 |
| تعداد مشاهده مقاله | 71,229,058 |
| تعداد دریافت فایل اصل مقاله | 62,958,132 |
Identify and prioritize effective factors for reducing tax evasion from tax affairs organization experts’ opinions using an analytical hierarchy process by drawing a decision tree | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 19، دوره 15، شماره 9، آذر 2024، صفحه 247-261 اصل مقاله (1.06 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.30867.4509 | ||
| نویسندگان | ||
| Saeed Aghaei؛ Bahareh Banitalebi Dehkordi* ؛ Hamid Reza Jafari Dehkordi | ||
| Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran | ||
| تاریخ دریافت: 16 دی 1401، تاریخ بازنگری: 05 تیر 1402، تاریخ پذیرش: 07 تیر 1402 | ||
| چکیده | ||
| Tax collection has always been one of the main problems of governments for a long ago because companies evade paying taxes and deceive governments for several factors. Therefore, this paper identifies and prioritizes the effective factors in reducing tax evasion in the tax affairs organization. This is qualitative and quantitative research. This article identifies and prioritizes effective factors in preventing tax evasion through the content analysis method, Delphi survey method, and Analytical Hierarchy Process (AHP) by drawing a decision tree. Moreover, data was collected using a researcher-made questionnaire, as well as examining the conceptual relationship between the indicators and the questionnaire pairwise comparisons. The sample includes 25 experts working for the Tax Affairs Organization in 2022. The hierarchical analysis results have identified five main factors affecting tax evasion, including managerial, economic, political, social, and rules and regulations factors. Also, 19 effective factors in reducing tax evasion were identified and agreed upon by experts. The findings showed that the factor of rules and regulations with a relative weight of 0.381 and political and managerial factors with weights of 0.228 and 0.204, respectively have the highest degree of importance in reducing tax evasion from the Tax Affairs Organization experts’ opinions. Governments strive to maximize tax revenue to meet rapid growth and economic development; therefore, governments always seek a solution to prevent tax evasion to achieve a stable level of tax revenue. Therefore, accurate identification of the effective factors in this field helps governments to take steps towards the realization of their goals. The research findings show that this article can be a good start to address the effective factors and priorities in reducing tax evasion for the government. | ||
| کلیدواژهها | ||
| Reducing Tax Evasion؛ Law and Regulation factor؛ Political Factors؛ Managerial Factors | ||
| مراجع | ||
|
[1] K.S.Y. Aljaaidi, N.A. Abdul Manaf, and S.S. Karlinsky, Tax evasion as a crime: A survey of perception in Yemen, Int. J. Bus. Manage. 6 (2011), no. 9, 190–201. [2] P. Alleyne and T. Harris, Antecedents of taxpayers’ intentions to engage in tax evasion: Evidence from Barbados, J. Financ. Report. Account. (Emerald Publishing Limited) 15 (2017), no. 1, 2–21. [3] M.G. Allingham and A. Sandmo, Income tax evasion: a theoretical analysis, J. Public Econ. 1 (1972), no. 3–4, 323–338. [4] J. Alm and A. El-Ganainy, Value-added taxation and consumption, Int. Tax Public Finance 20 (2013), 105–128. [5] B. Aumeerun, B. Jugurnath, and H. Soondrum, Tax evasion: Empirical evidence from sub-Saharan Africa, J. Account. Taxation (Acad. J.) 8 (2016), no. 7, 70–80. [6] A. Azar, H. Faraji, Fuzzy Management Science, Jamaat Publisher, 2002. (In Persian) [7] D. Bergstresser and T. Philippon, CEO incentives and earnings management, J. Financ. Econ. 80 (2006), no. 3, 511–529. [8] B. Blaha and B. Senouci, An evaluation of tax fraud cases limited by fiscal control in Algeria 2007–2013, J. North Afr. Stud. 28 (2022), no. 1, 133–150. [9] B. Chiarini and E. Marzano, A strategic approach for the crime of tax evasion, J. Financ. Crime 26 (2019), no. 2, 477–487. [10] R. Dell’Annoa, A. AnaMaria, and D. Alexandrub, Estimating shadow economy and tax evasion in Romania. A comparison by different estimation approaches, Econ. Anal. Policy 63 (2019), 130–149. [11] J. Farrar and T. King, To punish or not to punish? The impact of tax fraud punishment on observers’ tax compliance, J. Bus. Ethics 183 (2023), no. 1, 289–311. [12] W. Irawati, S. Zimah, H. Barli, and L. Nadi, Understanding of tax & religiosity to tax fraud, 1st Int. Conf. Res. Soc. Sci. Human. (ICoRSH 2020), Atlantis Press, 2021, pp. 150–166. [13] L.D. Kapranova, A. Stankevičius, Z. Simanaviciene and A. Lukšaitė, Tax morale and tax evation: Theoretical insights}, Visuomenes saugumas ir viesoji tvarka 16 (2016), 80--95. [14] J. Kaufman, Tax compliance, J. Econ. Literature, 36 (2000), no 2. [15] B.G. Kenno, Factors affecting perception of taxpayers towards the seriousness of tax evasion in Bale Robe town administration, Oromia, Ethiopia, Int. J. Finance Account. 9 (2020), no. 2, 21-30. [16] K. Kim, A. Abdul, and K. Stewart, Tax evasion as a crime: A survey of perception in Yemen, Int. J. Bus. Manag. 6 (2019), no. 9; 192–201 [17] C. Lee, Deep learning-based detection of tax frauds: an application to property acquisition tax, Data Technol. Appl. 56 (2022), no. 3, 329–341. [18] J. Lenz, R. Van Brunt, P.J. Rohan, and M. Reskin, Tax issues in condemnation cases, Nichols on Eminent Domain 7 (2016). [19] O. Parsa, Evaluating the ethical approach of accountants and the phenomenon of tax evasion, Majlis researches. Modern Market. Res. 1 (2019), no. 3, 26–49 [20] Y. Mangoting, C.A. Pangestu, and F.M. Tjan, Tax fraud Intentions with an integrative model approach, J. ASET (Akuntansi Riset), 13 (2021), no. 2, 333–348. [21] L. Mihokova, R. Drab, and A. Kralik, Assessing the impact of tax evasion on long-term fiscal imbalance: A sensitivity analysis application, Prague Economic Papers, University of Economics, Prague, (2018), no. 3, 331–350. [22] M. Monge, C. Poza, and S. Borgia, A proposal of a suspicion of tax fraud indicator based on Google trends to foresee Spanish tax revenues, Int. Econ. 169 (2022), 1–12. [23] M.M. Mughal, Reasons of Tax Avoidance and Tax Evasion: Reflections from Pakistan, J. Econ. Behav. Stud. 4 (2012), no. 4, 217–222. [24] K.H. Musslewhite, The application of collateral estoppel in the tax fraud context: does it meet the requirement of fairness and equity, Am. UL Rev. 33 (1983), 643. [25] M.R. Palil, Tax Knowledge and Tax Compliance Determinants in Self Assessment System in Malaysia, PhD Thesis, University of Birmingham, 2010. [26] H.J. Sackman, C. T. Kreiner, and E. Saez, Why can modern governments tax so much? An agency model of firms as fiscal intermediaries, Economica 83 (2016), no. 330, 219–246. [27] A. Sadjiarto, A.N. Susanto, E. Yuniar and M.G. Hartanto, Factors affecting perception of tax evasion among Chindos, 23rd Asian Forum Bus. Educ., (AFBE 2019), Atlantis Press, 2020, pp. 487–493. [28] R. Safarishali and K. Habibpourgatabi, Comprehensive Guide to Using SPSS in Survey Research (Quantitative Data Analysis), Loyeh Publication, 2013. (In Persian) [29] D. Saxunova and R. Szarkova, Global efforts of tax authorities and tax evasion challenge, J. Eastern Europe Res. Bus. Econ. 2018 (2018), 1–14. [30] W. Selymore, S.Z. Amaliyah, H. Barli, and L. Nadi, Understanding of Tax & Religiosity to Tax Fraud, 1st Int. Conf. Res. Soc. Sci. Human., Atlantis Press, 2007, pp. 150–166 [31] E. Stankevicius and L. Leonas, Hybrid Approach Model for Prevention of Tax Evasion and Fraud, Soc. Behav. Sci. 213 (2015), 383–389 [32] M.D.C.G. Vasco, M.J.D. Rodrıguez and S.D.L. Santos, Segmentation of potential fraud taxpayers and characterization in personal income tax using data mining techniques, Hacienda Publica Espanola 239 (2021), 127–157. [33] F.C. Venturini and R.M. Chaim, Predictive models in the assessment of tax fraud evidences, World Conf. Inf. Syst. Technol., Springer, Cham., 2021, pp. 69–79. [34] M.G. Allingham and A. Sandmo, Income tax evasion: a theoretical analysis, J. Public Econ. 1 (1972), no. 3, 323–338. [35] B. Zagorski, Taking the hit: Despite irs attempts, domestic abuse victims cannot get innocent spouse protection when their partner’s commit tax fraud, Family Court Rev. 59 (2021), no. 3, 612–625. | ||
|
آمار تعداد مشاهده مقاله: 1,443 تعداد دریافت فایل اصل مقاله: 1,134 |
||