SEMANTIC RECONSTRUCTION OF THE TAX ACT WITH THE GROUNDED THEORY METHOD (A CASE STUDY ON VALUE ADDED TAX PAYERS IN ZANJAN CITY)

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OJAGHLOO KAMAL; BEHRAVAN HOSSEIN; NOGHANI MOHSEN

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Journal: SOCIAL STUDIES AND RESEARCH IN IRAN Year:2017 | Volume:5 | Issue:4 Page(s): 575-592

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Title

SEMANTIC RECONSTRUCTION OF THE TAX ACT WITH THE GROUNDED THEORY METHOD (A CASE STUDY ON VALUE ADDED TAX PAYERS IN ZANJAN CITY)

Author(s)

OJAGHLOO KAMAL | BEHRAVAN HOSSEIN | NOGHANI MOHSEN | Issue Writer Certificate

Keywords

TAX DEINSTITUTIONALIZATIONQ1

THE ILLEGITIMACY OF THE TAXQ2

PERCEIVED UNFAIR TAX PRACTICESQ1

INEFFICIENT SYSTEM OF SOCIAL CONTROLQ2

SOCIAL DISTRUSTQ2

CONTINUAL UNDERDEVELOPMENTQ2

Abstract

The aim of this study is to produce a theory of action with emphasis on the VAT tax, and to discover the underlying condition, the causal factors and interventions that affect this action. In order to do that, the method of underlying theory was used. And using purposive sampling, in-depth interviews were conducted with 51 participants, and after theoretical saturation, sampling stopped. Findings show that deinstitutionalization of VAT is of category or central core. VAT practicing barriers include disacceptance of VAT, negative attitude toward VAT as a result of attributing negative consequences to its enforcement, THE ILLEGITIMACY OF THE TAX institution, PERCEIVED UNFAIR TAX PRACTICES, inefficiency of system of social control, and mutual SOCIAL DISTRUST. Furthermore, the CONTINUAL UNDERDEVELOPMENT is a consequence of TAX DEINSTITUTIONALIZATION.

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APA: Copy

OJAGHLOO, KAMAL, BEHRAVAN, HOSSEIN, & NOGHANI, MOHSEN. (2017). SEMANTIC RECONSTRUCTION OF THE TAX ACT WITH THE GROUNDED THEORY METHOD (A CASE STUDY ON VALUE ADDED TAX PAYERS IN ZANJAN CITY). SOCIAL STUDIES AND RESEARCH IN IRAN, 5(4), 575-592. SID. https://sid.ir/paper/242773/en

Vancouver: Copy

OJAGHLOO KAMAL, BEHRAVAN HOSSEIN, NOGHANI MOHSEN. SEMANTIC RECONSTRUCTION OF THE TAX ACT WITH THE GROUNDED THEORY METHOD (A CASE STUDY ON VALUE ADDED TAX PAYERS IN ZANJAN CITY). SOCIAL STUDIES AND RESEARCH IN IRAN[Internet]. 2017;5(4):575-592. Available from: https://sid.ir/paper/242773/en

IEEE: Copy

KAMAL OJAGHLOO, HOSSEIN BEHRAVAN, and MOHSEN NOGHANI, “SEMANTIC RECONSTRUCTION OF THE TAX ACT WITH THE GROUNDED THEORY METHOD (A CASE STUDY ON VALUE ADDED TAX PAYERS IN ZANJAN CITY),” SOCIAL STUDIES AND RESEARCH IN IRAN, vol. 5, no. 4, pp. 575–592, 2017, [Online]. Available: https://sid.ir/paper/242773/en

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