Volume 33, Issue 59 (2023)                   J Tax Res 2023, 33(59): 76-103 | Back to browse issues page


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Baseri M, Amiri A, Salari H, Rostami Jaz H. Conceptual Model of Recognizing the Income of Companies and Businesses Based on Bank Transactions: Multi Grounded Theory Approach. J Tax Res 2023; 33 (59) :76-103
URL: http://taxjournal.ir/article-1-2323-en.html
1- , hojjatslr@gmail.com
Abstract:   (767 Views)
The purpose of the current research is to present a model for identifying taxpayers' income based on bank transactions. This research has succeeded in presenting a multifaceted model including causal conditions, intervenors, foundations, strategies and consequences by using the Multi Grounded Theory method (Goldkuhl and Cronholm version). By conducting semi-structured interviews with 18 executive and academic experts familiar with the concept of taxpayers' income and taxes, who were selected by theoretical sampling, 213 conceptual codes were extracted and analyzed using MAXQDA software version 10. The legal and standard requirements, opportunistic actions and limitations of interaction and access as interfering conditions, Education and culturalization, communication and technology and legal platforms as context conditions, And finally, the strategies and consequences of identifying taxpayers' income based on bank transactions were also introduced at three levels, including strategies and consequences at the macro level, at the level of 
Full-Text [PDF 557 kb]   (327 Downloads)    
Type of Study: Research | Subject: Management
Received: 2023/12/23 | Accepted: 2023/12/1 | Published: 2023/12/1

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