THE FACTORS AFFECT ON TAX EVASION IN SOUTH KHORASAN PROVINCE: AN EMPHASIS ON CULTURAL DIMENTIONS

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LARI DASHTBAYAZ MAHMOUD; GHAEM MAGHAMI KAMRAN; KAHROMI GHASEM

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Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2016 | Volume:1 | Issue:1 Page(s): 139-164

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Title

THE FACTORS AFFECT ON TAX EVASION IN SOUTH KHORASAN PROVINCE: AN EMPHASIS ON CULTURAL DIMENTIONS

Author(s)

LARI DASHTBAYAZ MAHMOUD | GHAEM MAGHAMI KAMRAN | KAHROMI GHASEM | Issue Writer Certificate

Keywords

TAX EVASIONQ1

CULTURAL COMPONENTSQ2

SURVEY-BASED APPROACHQ2

Abstract

Tax is one of the most important sources of government income whose acceptance by the people and mode of implementation by the government depend on the cultural characteristics of each country. However, it is possible that some consider the tax as a one-way payment from people to government; therefore, there are resistances in paying the taxes. But if the culture of tax payment is institutionalized in the society, most of the problems will be resolved. The purpose behind this research is investigating the factors responsible for TAX EVASION in South Khorasan province. The research is practical in terms of purpose and descriptive in terms of data acquisition method, and it is of the survey-based type. The data have been gathered from 117 questionnaires based on an opinion poll of tax experts in South Khorasan; the Likert scale has been used for measurement of variables. It is important to note that SPSS and R software have been exploited to test the research hypotheses, and results show that there is a positive and meaningful relationship between cultural and economic factors and legal-political components on the one hand, and TAX EVASION on the other.

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APA: Copy

LARI DASHTBAYAZ, MAHMOUD, GHAEM MAGHAMI, KAMRAN, & KAHROMI, GHASEM. (2016). THE FACTORS AFFECT ON TAX EVASION IN SOUTH KHORASAN PROVINCE: AN EMPHASIS ON CULTURAL DIMENTIONS. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 1(1), 139-164. SID. https://sid.ir/paper/260502/en

Vancouver: Copy

LARI DASHTBAYAZ MAHMOUD, GHAEM MAGHAMI KAMRAN, KAHROMI GHASEM. THE FACTORS AFFECT ON TAX EVASION IN SOUTH KHORASAN PROVINCE: AN EMPHASIS ON CULTURAL DIMENTIONS. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2016;1(1):139-164. Available from: https://sid.ir/paper/260502/en

IEEE: Copy

MAHMOUD LARI DASHTBAYAZ, KAMRAN GHAEM MAGHAMI, and GHASEM KAHROMI, “THE FACTORS AFFECT ON TAX EVASION IN SOUTH KHORASAN PROVINCE: AN EMPHASIS ON CULTURAL DIMENTIONS,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 1, no. 1, pp. 139–164, 2016, [Online]. Available: https://sid.ir/paper/260502/en

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