Journal of Tax Research

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The purpose of this research is to identify and prioritize the factors affecting tax evasion in Small & Medium Enterprises (SMEs) from the perspective of Iranian National Tax Administration staff. To achieve this goal, exploratory mixed method was used in both qualitative and quantitative phases. In the qualitative part, factors influencing tax evasion were identified by conducting 17 interviews with experts. Data analysis in this section was performed using content analysis method in three stages of open, axial and selective coding. Finally, 24 factors were identified as the most important factors that can be categorized into 6 main areas. In the quantitative part of the research, multi-criteria decision-making methods based on DEMTEL technique and network analysis process were used to weight, determine relationship severity and prioritize factors. The result of the process, which was computed using eleven steps in the Superdecision software, shows that the most important factors are the comprehensive information system, expert human resources, tax law, trust, corruption and cultural improvement. Finally, according to the results, practical solutions and suggestions were presented.

Keywords: Tax Evasion, Small & Medium Enterprises (SMEs), Exploratory Mixed Analysis

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