Volume 27, Issue 43 (2019)
J Tax Res 2019, 27(43): 55-88 |
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Providing a Model of the Relationship between
Political Ideology and Tax Avoidance, with an Emphasis on the Role of Mediation of Social Trust in the State. J Tax Res 2019; 27 (43) :55-88
URL: http://taxjournal.ir/article-1-1701-en.html
URL: http://taxjournal.ir/article-1-1701-en.html
Abstract: (3965 Views)
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.
Keywords: Tax Avoidance, Social Trust, Political Ideology, Social Conservatism, Economic Conservatism.
Type of Study: Research |
Subject:
Management
Received: 2020/02/9 | Accepted: 2020/02/9 | Published: 2020/02/9
Received: 2020/02/9 | Accepted: 2020/02/9 | Published: 2020/02/9
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