Volume 32, Issue 62 (2024)
J Tax Res 2024, 32(62): 95-132 |
Back to browse issues page
Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
Sojoodi S, Rezghi Ilkhchi H, Azizi Norouzabadi E. Factors Affecting Tax Compliance Based on the Theory of Planned Behavior: An Investigation of Taxpayers in the City of Tabriz. J Tax Res 2024; 32 (62) :95-132
URL: http://taxjournal.ir/article-1-2403-en.html
URL: http://taxjournal.ir/article-1-2403-en.html
1- , s_sojudi@tabrizu.ac.ir
Abstract: (778 Views)
The theory of planned behavior, proposed by Isaac Ajzen in 1991, posits that an individual's behavioral intention is influenced by three dimensions: attitude towards behavior, subjective norm, and perceived behavioral control. This study aims to explore the factors that impact tax compliance based on the theory of planned behavior, focusing on the years 2022 to 2023 in the metropolis of Tabriz. To achieve this objective, the study examines the relationship between sub-criteria of the three dimensions, namely tax morale, tax fairness, trust in the government, power of authority, tax complexity, tax information, and tax awareness, and tax compliance using Pearson correlation methods and structural equations. The research sample consists of randomly selected taxpayers in Tabriz metropolis, with a total of 424 participants. Out of these, 210 individuals completed the questionnaire. The results of Pearson's correlation test and the analysis of structural equations reveal a positive relationship between tax fairness, trust in the government, power of authority, tax information, tax awareness, and tax compliance. On the other hand, tax complexity is negatively associated with tax compliance. No significant relationship was found between tax morale and tax compliance. Based on the value of the standardized coefficients (beta), the variables of trust in the government and tax fairness have the greatest effect, and the variables of tax awareness and tax information have the least effect on tax compliance.
Keywords: Tax compliance, Theory of planned behavior, Pearson correlation test, Structural equations
Type of Study: Research |
Subject:
Management
Received: 2024/03/6 | Accepted: 2024/07/13 | Published: 2024/08/19
Received: 2024/03/6 | Accepted: 2024/07/13 | Published: 2024/08/19
References
1. برزیده، فرخ، و ابراهیمی درده، سجاد. (1398). رتبه بندی عوامل رفتاری مؤثر بر عدم تمکین مالیات بر درآمد مشاغل از منظر خبرگان. پژوهشنامه مالیات، 42، 72-43.
2. ابراهیمی، سجاد، باباجانی، جعفر، و اثنی عشری، حميده (1392). عوامل موثر بر عدم تمكين مالیات بر درآمد مشاغل: رويكرد تئوري رفتار برنامه‌ریزی شده. مطالعات اخلاق و رفتار در حسابداری و حسابرسی، 3(2)، 7-30.
3. ابراهیمیان جلودار، سید یاسر، احمدی، مسعود، و ایمان خان، نیلوفر (1397). تاثیر عدالت و فرهنگ مالیاتی بر تمکین مالیاتی با در نظر گرفتن نقش نگرش مودیان- در نظام اداری ایران. فصلنامه انجمن علوم مدیریت ایران، 49، 79-59.
4. خواجوی، شکراله، و کرمشاهی، بهنام (1397). پدیدار شناسی نقش نگرش فردی بر اخلاق مالیاتی و تمکین مالیاتی. دو فصلنامه حسابداری ارزشی و رفتاری، 8، 208-187.
5. صامتی، مجید، امیری، هادی، و حیدری، زهرا (1394). تأثیر اخلاق مالیاتی بر تمکین مالیاتی، مطالعه موردی شهر اصفهان. پژوهشها و سیاستهای اقتصادی، 75، 262-231.
6. مصرآبادی، جواد (1395). کاربست آمار استنباطی در علوم رفتاري. تبریز: انتشارات دانشگاه شهید مدنی آذربایجان.
7. ملانظری، مهناز، ابوحمزه، مینا، و میرزایی عباس آباد، محمدمهدی (1395). فرهنگ سازمانی و تمکین مالیاتی شرکتی (مطالعۀ موردی: اداره کل امور مالیاتی مودیان بزرگ). بررسی های حسابداری و حسابرسی، 1، 18-1.
8. Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211. [DOI:10.1016/0749-5978(91)90020-T]
9. Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behaviour. Englewood-Cliffs, NJ: PrenticeHall.
10. Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of public economics, 1(3-4), 323-338. [DOI:10.1016/0047-2727(72)90010-2]
11. Bani-Khalid, T., Alshira'h, A. F., & Alshirah, M. H. (2022). Determinants of tax compliance intention among Jordanian SMEs: a focus on the theory of planned behavior. Economies, 10(2), 30. [DOI:10.3390/economies10020030]
12. Bani-Khalid, T., Farhan Alshira'h, A., & Alshirah, M. H. (2022). Determinants of Tax Compliance Intention among Jordanian SMEs: A Focus on the Theory of Planned Behavior. Economies, 30, 1-20.
10.3390/economies10020030 Barzideh, F, Ebrahimi Dordeh, S. (2019). Ranking Effective Behavioural Factors Affecting Non-compliance in Business Tax from the Professional Perspective. J Tax Res, 27(42), 43-72 [In Persian].10.29252/taxjournal.27.42.43 []
13. CEIC (Central Statistics Office of the Republic of Botswana) (2020). Tax revenue: https://www.ceicdata.com/en/indicator/iran/tax-revenue--of-gdp#:~:text=Iran
14. Cummings, R. G., Martinez-Vazquez, J., McKee, M., & Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior & Organization, 70(3), 447-457. [DOI:10.1016/j.jebo.2008.02.010]
15. Devos, K. (2013). Factors influencing individual taxpayer compliance behaviour. Springer Science & Business Media. [DOI:10.1007/978-94-007-7476-6]
16. Ebrahimi, S., Babajani, J., and Asnaashari, H. (2023). Effective Factors on Income Tax Non-Compliance in Occupations: Theory of Planned Behavior. Studies of ethics and behavior in accounting and auditing, 3(2), 7-30 [In Persian].
17. Ebrahimiyan Jelodar, S. Y., Ahmadi, M., & Iman Khan, N. (2018). Effects of tax justice and tax culture on taxpayers' compliance by considering the role of taxpayers' attitude. Iranian journal of management sciences, 13(49), 59-79 [In Persian].
18. Gaalya, F. H. (2015). Trade Liberalization and Tax Revenue Performance in Uganda. Modern Economy, 6, 228-244. [DOI:10.4236/me.2015.62021]
19. Gerbing, M. D. (1988). An empirical study of taxpayer perceptions of fairness. The University of Texas at Austin.
20. Halla, M. (2012). Tax morale and compliance behavior: first evidence on a causallink. The B. E. Journal of Economic Analysis & Policy, 12(1), 1-27. [DOI:10.1515/1935-1682.3165]
21. Jayawardane, D. (2015). Psychological factors affect tax compliance. A review paper. International Journal of Arts and Commerce, 4(6), 131-141.
22. Jones, C. R. (2009). nderstanding and improving use-tax compliance: A theory of planned behavior approach. University of South Florida.
23. Junquera-Varela, R. F., & Haven, B. (2018). Getting to 15 percent: addressing the largest tax gaps. World Bank Blogs.
24. Kaulu, B. (2022). Determinants of tax evasion intention using the theory of planned behavior and the mediation role of taxpayer egoism. Fudan Journal of the Humanities and Social Sciences, 15(1), 63-87. [DOI:10.1007/s40647-021-00332-8]
25. Khajavi S, Karamshahi B. (2018). Phenomenology of the role of Individual attitudes on Tax Ethics. Journal of Value and Behavioral Accounting, 3(5), 187-208 [In Persian]. [DOI:10.29252/aapc.3.5.187]
26. Kirchler, E. (2007). The economic psychology of tax behavior, Cambridge, MA: Cambridge University Press. [DOI:10.1017/CBO9780511628238]
27. Kornhauser, M. E. (2005). Doing the full monty: will publicizing tax information increase compliance? Canadian Journal of Law & Jurisprudence, 18(1), 95-117. [DOI:10.1017/S0841820900005518]
28. Lefebvre, M., Pestieau, P., Riedl, A., & Villeval, M. C. (2015). Tax evasion and social information: an experiment in Belgium, France, and the Netherlands. International Tax and Public Finance, 22, 401-425. [DOI:10.1007/s10797-014-9318-z]
29. Marandu, E. E., Mbekomize, C. J., & Ifezue, A. N. (2015). Determinants of tax compliance: A review of factors and conceptualizations. International Journal of Economics and Finance, 7(9), 207-218. [DOI:10.5539/ijef.v7n9p207]
30. Mesrabadi, J. (2016). Appliction of inferential statistics in psychology and educational sciences. Tabriz: Publications of Shahid Madani University of Azerbaijan [In Persian].
31. Mollanazari, M., Abouhamzeh, M., & Mirzaee Abbas Abad, M. M. (2016). Organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units). Accounting and Auditing Review, 23(1), 1-18 [In Persian].
32. Nguyen, T. H. (2022). The impact of non-economic factors on voluntary tax compliance behavior: A case study of small and medium enterprises in Vietnam. Economies, 10(8), 179. [DOI:10.3390/economies10080179]
33. Owusu, G. M. Y., Bekoe, R. A., & Mintah, R. (2023). Predictors of tax compliance intentions among self-employed individuals: the role of trust, perceived tax complexity and antecedent-based intervention strategies. Small Enterprise Research, 30(1), 49-70. [DOI:10.1080/13215906.2021.1989622]
34. References
35. Richardson, G. (2006). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150-169. [DOI:10.1016/j.intaccaudtax.2006.08.005]
36. Roth, J. A. (1989). Taxpayer compliance, Volume 1: An agenda for research (Vol. 1). University of Pennsylvania Press. [DOI:10.9783/9781512806274]
37. Sameti M, amiri H. (2016). The Effect of Tax Morale on Tax Compliance: Case Study Isfahan City. Journal of Economic Research and Policies, 23(75), 231-262 [In Persian].
38. Samuel, F. A. (2011). Analysis of Tax Morale and Tax Compliance in Nigeria. The School of Postgaduate Studitted Tuditted Covenant University.
39. Smart, M. (2012). The application of the theory of planned behaviour and structural equation modelling in tax compliance behaviour: a New Zealand study.
40. Taing, H. B., & & Chang, Y. (2020). Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior. International Journal of Public Administration, 44(1), p.62-73. [DOI:10.1080/01900692.2020.1728313]
41. Tommasetti, A., Singer, P., Troisi, O. & Maione, G. (2018). Extended Theory of Planned Behavior (ETPB): Investigating Customers' Perception of Restaurants' Sustainability by Testing a Structural Equation Model. Sustainability, 10, 2-21. [DOI:10.3390/su10072580]
42. Trifan, V. A., Szentesi, S. G., Cuc, L. D., & Pantea, M. F. (2023). Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study. SAGE Open, 13(3), 21582440231195676. [DOI:10.1177/21582440231195676]
Send email to the article author
| Rights and permissions | |
 |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. |
