پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 593 |
| تعداد مقالات | 8,812 |
| تعداد مشاهده مقاله | 66,763,008 |
| تعداد دریافت فایل اصل مقاله | 7,326,107 |
Presenting a model to prevent tax evasion, from the perspective of the employees of the country's tax affairs organization | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 27، دوره 15، شماره 5، مرداد 2024، صفحه 325-336 اصل مقاله (377.8 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.29630.4212 | ||
| نویسندگان | ||
| Saeed Aghaei؛ Bahareh Banitalebi Dehkordi* ؛ Hamid Reza Jafari Dehkordi | ||
| Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran | ||
| تاریخ دریافت: 26 دی 1401، تاریخ بازنگری: 24 فروردین 1402، تاریخ پذیرش: 12 اردیبهشت 1402 | ||
| چکیده | ||
| Since in most countries, companies take measures to evade taxes and deceive the government, tax collection has always been one of the main problems of governments. The main goal of this research is to provide a model to prevent tax evasion from the perspective of the employees of the country's tax affairs organization. For this purpose, using the theoretical foundations of the research, factors affecting tax evasion have been extracted, which have 5 main dimensions (economic factors, social factors, legal factors, internal organizational factors, and cultural and political factors) and 20 sub-criteria. These factors have been collected from twenty tax experts and experts using the fuzzy Delphi method. The obtained results indicate some of the most important factors of tax evasion, which are, respectively: weakness in clarifying the tax law and contradictions in the legal provisions of taxes, lack of efficient promotion of tax culture, political trust, corruption of government members, and administrative bureaucracy. and the inefficient tax structure, considering the tax system to be fair to the taxpayers, the lack of tax belief among the people and the taxpayers' lack of trust in the government, economic crises, the absence or weakness of effective supervision and follow-up in the process of tax recognition and collection, the expansion of jobs Fraud and underground activities, the ineffectiveness of the tax incentive and punishment system and mechanism, the weakness, extension and complexity of the laws and regulations related to taxes. Finally, a model was designed to prevent tax evasion from the perspective of the employees of the country's tax affairs organization. | ||
| کلیدواژه‌ها | ||
| 1tax evasion؛ tax system؛ fuzzy Delphi method | ||
| مراجع | ||
|
[1] I. Amara and H. Khlif, Financial crime, corruption and tax evasion: A cross-country investigation, J. Money Launder. Control 21 (2018), no. 4, 545–554. [2] A. Androniceanu, R. Gherghina and M. Ciobanasu, The interdependence between fiscal public policies and tax evasion, Admin. Manag. Public 32 (2019), 32–34. [3] T.J. Atwood, M.S. Drake, J.N. Myers and L.A Myers, Home country tax system characteristics and corporate tax avoidance: International evidence, Account. Rev. 87 (2012), no. 6, 1831—1860. [4] S. Benk, T. Budak, B. Yuzba，sı and R. Mohdali, The impact of religiosity on tax compliance among Turkish self-employed taxpayers, Religions 7 (2016), no. 4, 37. [5] A. Boluri and M. Moradi, Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach, J. Govern. Account. 7 (2021), no. 1, 9–30. [6] E.Y. Chan, Exposure to national flags reduces tax evasion: Evidence from the United States, Australia, and Britain, Eur. J. Soc. Psycho. 49 (2019), no. 2, 300–312. [7] C.H. Cheng, Y. Lin, Evaluating the best main battle tank using fuzzy decision theory with linguistic criteria evaluation, Eur. J. Oper. Res. 142 (2002), no. 1, 174–186. [8] G. Drogalas, E. Anagnostopoulou, M. Pazarskis and D. Petkopoulos, Tax ethics and tax evasion, evidence from Greece, Theore. Econ. Lett. 8 (2018), no. 05, 1018–1027. [9] H. Hadian and A. Tahvili, Tax evasion and its determinants in the Iranian economy (1971-2007), J. Plann. Budget. 18 (2018), no. 2. [10] N. Hamidi and F. Mohammadi, Identification and prioritization of factors affecting real estate tax evasion, Tax Res. J. 23 (2015), no. 25. [11] A. Izadi, M. Sameti and N. Akbari, Estimation of tax evasion in Iran using MIMIC method (1976-2016), J. Tax Res. 28 (2021), no. 48, 7–32. [12] A. Jahanshad and M. Mohammad Bagheri, Identifying and prioritizing factors affecting tax evasion and choosing the best strategy to reduce it, Macro Strategic Policy Quart. 7 (2018), no. Special. [13] S. Khalil and Y. Sidani, The influence of religiosity on tax evasion attitudes in Lebanon, J. Int. Account. Auditi. Tax. 40 (2020), 100335. [14] M. Korndorfer, I. Krumpal and S.C. Schmukle, Measuring and explaining tax evasion: Improving self-reports using the crosswise model, J. Econ. Psycho. 45(2014), 18—32. [15] M. Lari Dashtbayaz, K. Ghaemmaghami and G. Kahromi The factors affect on tax evasion in South Khorasan Province: An emphasis on cultural dimensions, J. Value Behav. Account. 1 (2016), 164–139. [16] A. Mart´ınez-Noya and E. Garc´ıa-Canal, Technological capabilities and the decision to outsource/outsource offshore R&D services, Int. Bus. Rev. 20 (2011), no. 3, 264–277. [17] N. Mirspasi, A. Toloui Ashlaghi, G. Memarzadeh, and M. Piadaei, Designing the human resource excellence model in Iran’s government organizations using the fuzzy Delphi technique, Manag. Future Res. 87 (2010), no. 4, 1-22. [18] P. Musavi, R. Yousefi Zenur, and A. Hasanpur, Identification of organizational information security risks using the fuzzy Delphi method in the banking industry, Inf. Technol. Manag. 7 (2015), no. 1, 163–184. [19] M. Namazi and H. Ismailpour, The effect of international financial reporting standards on tax avoidance, J. Account. Sci. 11 (2019), no. 1. [20] M. Nurunnabi, Tax evasion and religiosity in the Muslim world: the significance of Shariah regulation, Qual. Quant. 52 (2018), no. 1, 371-–394. [21] A. Rahdari and M. Nasr, Challenges of the think tank in Iran, J. Manag. Dev. Process 2 (2016), no. 30, 54–23. [22] H. Rahmatolahi, A. Habibnejad and S. Ezdi, The desirable tax compliance model in Iran, Combined Model. J. Tax Res. 28 (2020), no. 45, 155–181. [23] M.H.U. Rashid, Taxpayer’s attitude towards tax evasion in a developing country: Do the demographic characteristics matter?, Int. J. Appl. Behav. Econ. 9 (2020), no. 2, 1–19. [24] M. Rusta and S.A. Heydaria, Ranking the causes of tax evasion by AHP method, Tax Res. J. 22 (2013), no. 24. [25] A.A. Saifaldin, F. Thaghafi and M.M. Zulfiqarzadeh, Extraction of key indicators of research development with Ishikawa’s fuzzy Delphi method for the health sector, Tax Res. J. 81 (2015), no. 25, 5–26. [26] H. Sanaeepour, Identifying and prioritizing the factors influencing tax evasion in small and medium enterprises (SMEs) from the perspective of Iranian National Tax Administration Staff: A mixed method study, Account. Rev. 28 (2019), no. 47, 7–30. [27] M. Sigle, S. Goslinga, R. Spekle, L. Van der Hel, and R. Veldhuizen, Corporate tax compliance: Is a change towards trust-based tax strategies justified?, J. Int. Account. Audit. Tax. 32 (2018), 3—16. [28] S.M.T. Taqavi Fard, I. Raisi Vanani and R. Panahi, Halil Ainde Nagar, identifying the tax evasion of Modian value added tax by using classification and clustering algorithms, University Jihad Information Center database 25 (2016), no. 96, 11-35. [29] A. Uyar, K. Nimer, C. Kuzey, M. Shahbaz, and F. Schneider, Can e-government initiatives alleviate tax evasion? The moderation effect of ICT, Technol. Forecast. Soc. Change 166 (2021), 120597. [30] S.A. Vaez, F. Darash, M. Basirat, and A. Kaab Ameer, Evaluating tax persistence and future tax risk of firms by emphasizing on ownership tpe, Res. J. Tax. 26 (2019), no. 40, 187–208. [31] N. Zehi and Sh. Mohammadkhanali, A study on factors affecting tax evasion (A case study of East Azerbaijan Province), J. Tax. Res. 18 (2011), no. 9, 25–60 | ||
|
آمار تعداد مشاهده مقاله: 31,978 تعداد دریافت فایل اصل مقاله: 290 |
||