The Affect Social Interaction on Tax Compliance Level of Taxpayers (Case study of Isfahan Province)

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SAMETI MORTEZA; Zanganeh Ehsan

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Journal: Journal of Economic Research and Policies Year:2018 | Volume:26 | Issue:86 Page(s): 39-64

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Information Journal Paper

Title

The Affect Social Interaction on Tax Compliance Level of Taxpayers (Case study of Isfahan Province)

Author(s)

SAMETI MORTEZA | Zanganeh Ehsan | Issue Writer Certificate

Keywords

Tax complianceQ2

Tax EvasionQ2

Tobit modelQ2

Social interactionQ1

Abstract

In this study, the standard Tax Evasion model of Allingham and Sandmo (1972) has been expanded with the introduction of social normative, and the effect of Social interaction between the taxpayers has been analyzed. In the following, using data from 16: union: s in a sampling of the jobs in Sections B and C of Isfahan Province, the Tax Evasion model of Fortin (2007) was estimated using Tobit's panel data with random effects. Finally, it was concluded that the variables of tax rate, age, gender, average tax rate of others and average age of others on the level of Tax compliance had a negative effect, and the variables of the average non-compliance of the others, the rate of penalty and probability of audit on the level of Tax compliance had a positive effect Since the variable coefficient of the ratio of men is not significant, this variable does not have any effect on the level of Tax compliance; also, the effect of the real income level of the taxpayers on the level of Tax compliance is ambiguous.

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