Volume 33, Issue 67 (2025)
J Tax Res 2025, 33(67): 117-147 |
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Panahi B, lali sarabi A, daraei M. A meta-analysis study of affecting factors on tax evasion in conducted studies in the world. J Tax Res 2025; 33 (67) :117-147
URL: http://taxjournal.ir/article-1-2423-en.html
URL: http://taxjournal.ir/article-1-2423-en.html
1- Payame Noor University (PNU) , b.panahi@pnu.ac.ir
2- Payame Noor University (PNU)
2- Payame Noor University (PNU)
Abstract: (28 Views)
Taxes are considered as the most important lever of economic and financial policies in the world and they are used since the past in order to organize and regulate activities and create necessary adjustments in various economic sectors and the need to realize tax revenues in different societies is very important. In this regard, in the current study, the affecting factors on tax evasion in the world were investigated. This research is applied in terms of purpose and descriptive in terms of method, which was carried out by applying meta-analysis method and using comprehensive meta-analysis software. The population studied in this research was the research conducted until the year 2021, and finally, after reviewing a lot of research, 36 selected studies were analyzed. The results showed that managerial factors with a weight of 0.162 are the first priority. The criteria of environmental criterion with a weight of 0.161 is the second priority, the factors of cultural and social criteria with a weight of 0.159 are the third priority. Economic factors with a weight of 0.157 are the fourth priority. The Legal criteria factors with a weight of 0.131 are the fifth priority, the criteria technology factors are the sixth priority with a weight of 0.134. Political criteria factors with a weight of 0.118 are the seventh priority.
Type of Study: Research |
Subject:
Management
Received: 2024/09/18 | Accepted: 2025/12/1 | Published: 2025/12/1
Received: 2024/09/18 | Accepted: 2025/12/1 | Published: 2025/12/1
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