Providing a tax audit quality model based on the acceptance of legal taxpayers

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.

Haji babaei Mohsen; kheradyar Sina; Maleki chubbari Mojtaba

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

Journal Paper

Paper Information

Journal: اقتصاد و بانکداری اسلامی Year:2024 | Volume:13 | Issue:48 Page(s): 462-485

Download Full-Text

Persian Verion

View:

Download:

Cites:

Information Journal Paper

Title

Providing a tax audit quality model based on the acceptance of legal taxpayers

Author(s)

Haji babaei Mohsen | kheradyar Sina | Maleki chubbari Mojtaba | Issue Writer Certificate

Keywords

audit quality

tax audit quality

tax payers

compliance of tax payers.

Abstract

One of the important risks of any tax system is the lack of tax compliance of taxpayers, and in fact, the degree of tax compliance is a measure of the efficiency of that country's tax system. Therefore, the current research seeks to model the quality of tax audits based on the acceptance of legal taxpayers. This research is of a mixed type and with an exploratory approach, its model and process is qualitative and quantitative (mixed), in the qualitative phase, theoretical sampling and data collection through in-depth interviews with 15 tax and audit experts and Then, the obtained information was analyzed and finally, the model was extracted and the theory was created. In this research, using the systematic approach of Strauss and Corbin (1998), modeling the quality of tax audit based on the acceptance of legal taxpayers along with its explanatory components (causal conditions, background , strategies, interventionist and consequences) were explained. The quantification of the model was formed by formulating a questionnaire based on the components of the model and their operationalization, in the quantitative part of the questionnaire prepared from qualitative indicators and through Cochran's formula in a sample method. A cluster of 384 suitable returned questionnaires was used for quantitative analysis. The data analysis method was based on the PLS3 method. The findings of the research model include types of causal factors, strategies, intervenors, contextual factors, and consequences, which were examined and validated in two dimensions and components. Quantitative and qualitative stage was done. The design of the tax audit quality model based on the acceptance of legal taxpayers leads to improved attitudes (increasing public trust), increasing and timely collection of taxes, reducing collection costs, and ultimately improving the quality of tax audits.

Multimedia

No record.

Cites

No record.

References

No record.

Cite

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans