Identification and Prioritization of Factors Affecting Increasing Public Participation in Tax Payment Using Fuzzy Topsis Method

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Gharanjik Esmaeil; Ziaadini Mohamad; Hadavi Nezhad Mostsfa

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Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2020 | Volume:28 | Issue:46 (94) Page(s): 103-128

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Information Journal Paper

Title

Identification and Prioritization of Factors Affecting Increasing Public Participation in Tax Payment Using Fuzzy Topsis Method

Author(s)

Gharanjik Esmaeil | Ziaadini Mohamad | Hadavi Nezhad Mostsfa | Issue Writer Certificate

Keywords

Public participationQ1

TaxQ2

Fuzzy Network AnalysisQ1

Abstract

Public participation in Taxation has been one of the fundamental goals of all Tax systems. moving towards voluntary obedience management is an approach that pays attention to the social and economic motivations of citizens and before the occurrence of disobedience, identifies its contexts and puts the principle on prevention. The purpose of this study is to identify and prioritize the effective factors in increasing Public participation in Tax payment. Accordingly, 61 components were identified by studying the literature and reviewing the background. The list was provided to the experts during a semi-open questionnaire. As a result of screening these factors, 15 factors were eliminated using fuzzy logic-based averaging. Also, according to experts, 21 factors have been identified as effective factors in increasing participation in Tax payment. The results of ranking the options with the fuzzy TOPSIS technique showed that the variables "fairness and equity of the Tax system" with the highest coefficient of closeness are in the first place and "gender of Taxpayers" with the lowest coefficient of closeness are in the last ranks.

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APA: Copy

Gharanjik, Esmaeil, Ziaadini, Mohamad, & Hadavi Nezhad, Mostsfa. (2020). Identification and Prioritization of Factors Affecting Increasing Public Participation in Tax Payment Using Fuzzy Topsis Method. TAX JOURNAL, 28(46 (94) ), 103-128. SID. https://sid.ir/paper/403788/en

Vancouver: Copy

Gharanjik Esmaeil, Ziaadini Mohamad, Hadavi Nezhad Mostsfa. Identification and Prioritization of Factors Affecting Increasing Public Participation in Tax Payment Using Fuzzy Topsis Method. TAX JOURNAL[Internet]. 2020;28(46 (94) ):103-128. Available from: https://sid.ir/paper/403788/en

IEEE: Copy

Esmaeil Gharanjik, Mohamad Ziaadini, and Mostsfa Hadavi Nezhad, “Identification and Prioritization of Factors Affecting Increasing Public Participation in Tax Payment Using Fuzzy Topsis Method,” TAX JOURNAL, vol. 28, no. 46 (94) , pp. 103–128, 2020, [Online]. Available: https://sid.ir/paper/403788/en

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