THE DETERMINATION OF THE FACTORS OF TAX CULTURE OF TEHRAN'S JOBS TAXPAYERS

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TAHERPOUR KALANTARI H.A.; ALIARI SHOUREDELI A.

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Journal: ECONOMIC RESEARCH REVIEW Year:2007 | Volume:7 | Issue:1 (24 SPECIAL ISSUE TAX) Page(s): 73-98

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Title

THE DETERMINATION OF THE FACTORS OF TAX CULTURE OF TEHRAN'S JOBS TAXPAYERS

Author(s)

TAHERPOUR KALANTARI H.A. | ALIARI SHOUREDELI A. | Issue Writer Certificate

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Abstract

The management of the country's tax system can't achieve to its goals, without knowing and considering dominant tax culture and its administration. This paper determining factors of tax culture of taxpayers in Tehran and prioritizing among them. This paper reviews characteristics of tax culture of several countries. Methods used in this research are field, applied, exploratory, and descriptive. Gathered data are the result of distributed questionnaires among taxpayers in Tehran. For determining tax culture factors, analysis method of data is Factor Analysis. With use of Principle Component Analysis method and Varimax Rotation, dependency of every variable on every factor was determined. As result, 3 factors, that had most variance, were determined. First: tax equity and tax organization performance factor that includes equity, non-confidence to tax principals, tax organization transparency, tax spending, responsibility, corruption, and tax type variables. Second: truthfulness and responsibility of taxpayers factor that includes not presenting data, lying, and being pride of not paying tax, and social responsibility variables. Three: bias to pay tax factor that includes tax evasion, negotiation, and resistance on not paying tax variables.

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APA: Copy

TAHERPOUR KALANTARI, H.A., & ALIARI SHOUREDELI, A.. (2007). THE DETERMINATION OF THE FACTORS OF TAX CULTURE OF TEHRAN'S JOBS TAXPAYERS. ECONOMIC RESEARCH REVIEW, 7(1 (24 SPECIAL ISSUE TAX)), 73-98. SID. https://sid.ir/paper/381216/en

Vancouver: Copy

TAHERPOUR KALANTARI H.A., ALIARI SHOUREDELI A.. THE DETERMINATION OF THE FACTORS OF TAX CULTURE OF TEHRAN'S JOBS TAXPAYERS. ECONOMIC RESEARCH REVIEW[Internet]. 2007;7(1 (24 SPECIAL ISSUE TAX)):73-98. Available from: https://sid.ir/paper/381216/en

IEEE: Copy

H.A. TAHERPOUR KALANTARI, and A. ALIARI SHOUREDELI, “THE DETERMINATION OF THE FACTORS OF TAX CULTURE OF TEHRAN'S JOBS TAXPAYERS,” ECONOMIC RESEARCH REVIEW, vol. 7, no. 1 (24 SPECIAL ISSUE TAX), pp. 73–98, 2007, [Online]. Available: https://sid.ir/paper/381216/en

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