Identifying and prioritizing factors affecting the tax evasion of real taxpayers (case study: Nour City)

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Jafari Maryam; Hosseinpour Masoumeh; Mirani Ehsan; Kazemi Om Kolsoum

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Accounting & Financial Transparency Year:2024 | Volume:2 | Issue:2 Page(s): 82-101

Download Full-Text

Persian Verion

View:

Download:

Cites:

Information Journal Paper

Title

Identifying and prioritizing factors affecting the tax evasion of real taxpayers (case study: Nour City)

Author(s)

Jafari Maryam | Hosseinpour Masoumeh | Mirani Ehsan | Kazemi Om Kolsoum | Issue Writer Certificate

Keywords

Evasion

Hierarchical Analysis Process

real taxpayers

Abstract

Purpose: The purpose of this study is to identify the most important reasons for tax Evasion and provide its ranking based on the opinion of experts and tax managers working in the tax affairs department of Nour City.
Methodology: The population under study consists of all employees and managers of Nour City Tax Administration, as of 2023. First, several factors of tax Evasion were investigated and confirmed using the first questionnaire and SPSS software. In the following, using the paired comparison questionnaire and Expert choice software, the most important criteria and sub-criteria affecting tax Evasion were identified and then prioritized.
Findings: The results showed that none of the five criteria and their sub-criteria were unimportant from the point of view of the research experts, and the law and regulation criterion among other criteria has the greatest effect on tax Evasion.
Originality: Undoubtedly, one of the ways to deal with tax Evasion is to establish laws and regulations that can intelligently predict all the ways to penetrate the law and even circumvent it and propose solutions for it. In this case, it will be applicable and accepted by individuals and all groups of taxpayers. Despite the many efforts of governments in this field, tax Evasion in Iran and in other countries of the world is still an issue that faces serious legal gaps. Knowing the extent of tax Evasion and having a better understanding of its causes will help the process of finding mechanisms to prevent it or reduce its severity.

Multimedia

No record.

Cites

No record.

References

No record.

Cite

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans