A STUDY ON FACTORS AFFECTING TAX EVASION (A CASE STUDY OF EAST AZERBAIJAN PROVINCE)

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

ZEHI NAQI; MOHAMMADKHANLI SHAHRZAD

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2011 | Volume:NEW SERIES - 18 | Issue:9 (57) Page(s): 25-60

Download Full-Text

Persian Verion

View:

8,450

Download:

Cites:

Information Journal Paper

Title

A STUDY ON FACTORS AFFECTING TAX EVASION (A CASE STUDY OF EAST AZERBAIJAN PROVINCE)

Author(s)

ZEHI NAQI | MOHAMMADKHANLI SHAHRZAD | Issue Writer Certificate

Keywords

TAX BELIEFQ3

TAX CULTUREQ2

TAX LAWQ2

TAXPAYERSQ2

TAX STAFFQ3

TAX EXEMPTIONSQ3

Abstract

Due to taxes' role as a distributive-allocative financial leverage in an economy, tax evasion can be considered as an anti-value phenomenon and a serious threat to social life and the realization of social welfare, so it is inevitably essential to identify causes and aggravating factors of tax evasion and to develop solutions and applied-scientific recommendations. This research uses field study method, conducts surveys of East Azerbaijan Province's TAXPAYERS and TAX STAFF and evaluates 15 influencing factors on tax evasion by applying T-test for independent samples and single sample T, investigates opinions of these two groups. According to the results of the analysis, 10 factors both from staff and TAXPAYERS' views are recognized as aggravating tax evasion. From the TAXPAYERS' viewpoints, only 3 factors and from TAX STAFF viewpoints just one factor aggravates tax evasion. One of these factors is irrelevant to both of them.

Cites

A SURVEY ON THE DETERMINANTS OF TAX REVENUE IN IRAN

References

Cite

APA: Copy

ZEHI, NAQI, & MOHAMMADKHANLI, SHAHRZAD. (2011). A STUDY ON FACTORS AFFECTING TAX EVASION (A CASE STUDY OF EAST AZERBAIJAN PROVINCE). TAX JOURNAL, NEW SERIES - 18(9 (57)), 25-60. SID. https://sid.ir/paper/89724/en

Vancouver: Copy

ZEHI NAQI, MOHAMMADKHANLI SHAHRZAD. A STUDY ON FACTORS AFFECTING TAX EVASION (A CASE STUDY OF EAST AZERBAIJAN PROVINCE). TAX JOURNAL[Internet]. 2011;NEW SERIES - 18(9 (57)):25-60. Available from: https://sid.ir/paper/89724/en

IEEE: Copy

NAQI ZEHI, and SHAHRZAD MOHAMMADKHANLI, “A STUDY ON FACTORS AFFECTING TAX EVASION (A CASE STUDY OF EAST AZERBAIJAN PROVINCE),” TAX JOURNAL, vol. NEW SERIES - 18, no. 9 (57), pp. 25–60, 2011, [Online]. Available: https://sid.ir/paper/89724/en

Related Journal Papers