Providing a Model of the Relationship betweenPolitical Ideology and Tax Avoidance, with an Emphasis on the Role of Mediation of Social Trust in the State

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Haghighi fashi Shirin; BANIMAHD BAHMAN; Ohadi Fereydon; HEMMATI BAHRAM

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Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2019 | Volume:27 | Issue:43 (91) Page(s): 55-87

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Information Journal Paper

Title

Providing a Model of the Relationship betweenPolitical Ideology and Tax Avoidance, with an Emphasis on the Role of Mediation of Social Trust in the State

Author(s)

Haghighi fashi Shirin | BANIMAHD BAHMAN | Ohadi Fereydon | HEMMATI BAHRAM | Issue Writer Certificate

Keywords

Tax AvoidanceQ1

Social TrustQ1

Political IdeologyQ1

Social ConservatismQ1

Economic ConservatismQ1

Abstract

Tax is one of the important economic issues of any society. Wherever there is a tax, there will be an avoidance of it by itself. Tax compliance is important for all governments around the world to fund the budget. Exploring the effect of social factors on Tax Avoidance is the purpose of this study. The statistical sample includes 550 accountants and financial managers of companies and auditors in the public and private sector in 2018. The research data were collected through Delphi method and a questionnaire and analyzed using the structural equation model with the help of LISREL software. The findings of this study suggest that the indirect influence of social factors on Tax Avoidance is supported. The Political Ideology through Social Trust has an indirectly significant negative effect on Tax Avoidance. The greater the power of social and Economic Conservatism, the greater the social confidence on the government, which leads to a reduction in Tax Avoidance. The results of this study will provide useful information about the social factors affecting Tax Avoidance for its users and can be used by the Taxation Organization to plan for the formulation of cheaper and more effective solutions to reduce taxpayer avoidance.

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APA: Copy

Haghighi fashi, Shirin, BANIMAHD, BAHMAN, Ohadi, Fereydon, & HEMMATI, BAHRAM. (2019). Providing a Model of the Relationship betweenPolitical Ideology and Tax Avoidance, with an Emphasis on the Role of Mediation of Social Trust in the State. TAX JOURNAL, 27(43 (91) ), 55-87. SID. https://sid.ir/paper/375412/en

Vancouver: Copy

Haghighi fashi Shirin, BANIMAHD BAHMAN, Ohadi Fereydon, HEMMATI BAHRAM. Providing a Model of the Relationship betweenPolitical Ideology and Tax Avoidance, with an Emphasis on the Role of Mediation of Social Trust in the State. TAX JOURNAL[Internet]. 2019;27(43 (91) ):55-87. Available from: https://sid.ir/paper/375412/en

IEEE: Copy

Shirin Haghighi fashi, BAHMAN BANIMAHD, Fereydon Ohadi, and BAHRAM HEMMATI, “Providing a Model of the Relationship betweenPolitical Ideology and Tax Avoidance, with an Emphasis on the Role of Mediation of Social Trust in the State,” TAX JOURNAL, vol. 27, no. 43 (91) , pp. 55–87, 2019, [Online]. Available: https://sid.ir/paper/375412/en

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