Jahandarlashaki, Karim, Kia Kojori, Davood, Maranjory, Mehran, Pourpasha, Mohammad Mahdi. (1403). Prioritize effective factors on fostering the culture of tax payment in Iranian economic enterprises with the help of the ANP network analysis process. هنرهای کاربردی, 15(6), 253-262. doi: 10.22075/ijnaa.2022.28438.3886
Karim Jahandarlashaki; Davood Kia Kojori; Mehran Maranjory; Mohammad Mahdi Pourpasha. "Prioritize effective factors on fostering the culture of tax payment in Iranian economic enterprises with the help of the ANP network analysis process". هنرهای کاربردی, 15, 6, 1403, 253-262. doi: 10.22075/ijnaa.2022.28438.3886
Jahandarlashaki, Karim, Kia Kojori, Davood, Maranjory, Mehran, Pourpasha, Mohammad Mahdi. (1403). 'Prioritize effective factors on fostering the culture of tax payment in Iranian economic enterprises with the help of the ANP network analysis process', هنرهای کاربردی, 15(6), pp. 253-262. doi: 10.22075/ijnaa.2022.28438.3886
Jahandarlashaki, Karim, Kia Kojori, Davood, Maranjory, Mehran, Pourpasha, Mohammad Mahdi. Prioritize effective factors on fostering the culture of tax payment in Iranian economic enterprises with the help of the ANP network analysis process. هنرهای کاربردی, 1403; 15(6): 253-262. doi: 10.22075/ijnaa.2022.28438.3886

Prioritize effective factors on fostering the culture of tax payment in Iranian economic enterprises with the help of the ANP network analysis process

International Journal of Nonlinear Analysis and Applications
مقاله 22، دوره 15، شماره 6، شهریور 2024، صفحه 253-262    اصل مقاله (424.22 K)
نوع مقاله: Research Paper
شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.28438.3886
نویسندگان
Karim Jahandarlashaki1؛ Davood Kia Kojori* 1؛ Mehran Maranjory2؛ Mohammad Mahdi Pourpasha3
1Department of Public Administration, Chalous Branch, Islamic Azad University, Chalous, Iran
2Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran
3Department of Mathematics, Chalous Branch, Islamic Azad University, Chalous, Iran
چکیده
This paper prioritizes the effective factors for fostering the culture of paying taxes in Iran's economic enterprises. The statistical population includes academic instructors and experts in the field of taxation selected by the purposive sampling method. Finally, 15 university instructors and experts answered structured interview questions. The inclusion criteria were at least 10 years of study, instructing, or working in the field of tax affairs. Sampling continued until the theoretical saturation stage. Also, the Intraclass Correlation Coefficient (ICC)coefficient value consistency and absolute agreement were confirmed to determine the measurement tool's reliability. Super Decision software and the ANP network analysis process were used to prioritize criteria. The results of prioritization showed that criterion V1, namely "electronic infrastructure" is the most important and as a result the most important sub-criteria in presenting the model of fostering the culture of tax payment in Iranian economic enterprises. After that, the V3 criterion, namely "financial incentives" was placed as the second priority. The management ability and attitude, and compliance with tax laws were ranked third and fourth.
کلیدواژه‌ها
Tax Payment Culture؛ Multi-Criteria Decision Making؛ Network Analysis Process؛ Economic Enterprise
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