Tax Compliance Factors in Iranian Tax System

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BAGHERI BEHROUZ; BABAJANI JAFAR; BARZIDEH FARROKH

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Journal: Journal of Empirical Research in Accounting Year:2019 | Volume:8 | Issue:3 (31) Page(s): 283-310

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Information Journal Paper

Title

Tax Compliance Factors in Iranian Tax System

Author(s)

BAGHERI BEHROUZ | BABAJANI JAFAR | BARZIDEH FARROKH | Issue Writer Certificate

Keywords

Tax ComplianceQ1

Compliance FactorsQ1

Fuzzy Delphi MethodQ1

OECD Tax Compliance ModelQ1

Abstract

Because of no comprehensive research in this area, the aim of this research is identifying all Tax Compliance factors for the first time, using the OECD Tax Compliance model (2004). Using explorative studies and regarding the Iranian environmental conditions, this study categorizes the factors into 8 components and 40 indexes; then it analyzes opinions of 61 experts about the indexes effects on Tax Compliance, by implementation of Fuzzy Delphi Method. The results show that all factors have impact on Tax Compliance in exception of the taxpayer type, taxpayer’ s revenue type, taxpayer’ s occupation, taxpayer’ s age, taxpayer’ s gender, taxpayer’ s religion, taxpayer’ s race and nationality, ethnicity backgrounds, establishing tax advisers, social norms, and civil organizations.

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APA: Copy

BAGHERI, BEHROUZ, BABAJANI, JAFAR, & BARZIDEH, FARROKH. (2019). Tax Compliance Factors in Iranian Tax System. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 8(3 (31) ), 283-310. SID. https://sid.ir/paper/241136/en

Vancouver: Copy

BAGHERI BEHROUZ, BABAJANI JAFAR, BARZIDEH FARROKH. Tax Compliance Factors in Iranian Tax System. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;8(3 (31) ):283-310. Available from: https://sid.ir/paper/241136/en

IEEE: Copy

BEHROUZ BAGHERI, JAFAR BABAJANI, and FARROKH BARZIDEH, “Tax Compliance Factors in Iranian Tax System,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 8, no. 3 (31) , pp. 283–310, 2019, [Online]. Available: https://sid.ir/paper/241136/en

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