Journal of Tax Research

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The country's tax system has always faced many challenges in the business sector, and various factors have caused lack of tax compliance in this sector. In this research, the identification and ranking of effective behavioural factors affecting non-compliance of business tax has been pursued with the aim[1] of answering the question that " what are the most important factors affecting the non-compliance of business tax from the point of view of experts?" has been followed. To this end, the components and indicators of non-compliance tax behaviour in the field of business were extracted based on the literature and theoretical foundations, then based on the theory of planned behaviour, behavioural modelling has been done. Then a matrix questionnaire was used for data collection based on the Saaty paired comparison technique. Finally, according to the experts' opinion in this area, using the Analytical Hierarchy Process (AHP) method and the Expert Choice software, factors from the previous stage have been ranked. The results indicate that among the main indices, norms (social and individual) are the most important ones. Among the sub-indicators of perception, norms and perceived behavioural control, information asymmetry, main referent behaviour and third-party reporting, have the highest importance in non-compliance respectively.

Keywords: Tax on Business Income, Tax Compliance, Tax Non-compliance, the Theory of Planned Behaviour

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