Volume 33, Issue 66 (2025)
J Tax Res 2025, 33(66): 33-69 |
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Bagheri S, Sanaeepour H, Shahrabi B, Hoseini S M R. Designing a social entrepreneurial marketing model to enhance taxpayer compliance in small and medium-sized enterprises (SME’s). J Tax Res 2025; 33 (66) :33-69
URL: http://taxjournal.ir/article-1-2440-en.html
URL: http://taxjournal.ir/article-1-2440-en.html
1- Department of Entrepreneurship, Aliabad Katoul Branch, Islamic Azad University
2- Department of Management, Azadshahr Faculty of Humanities, Gonbad Kavous University, ,Sanaeepour@gonbad.ac.ir
3- Department of Entrepreneurship, Aliabad Katoul Branch, Islamic Azad University,
2- Department of Management, Azadshahr Faculty of Humanities, Gonbad Kavous University, ,
3- Department of Entrepreneurship, Aliabad Katoul Branch, Islamic Azad University,
Abstract: (405 Views)
One of the characteristics of a desirable tax system is voluntary tax compliance and ensuring taxpayer satisfaction. For this purpose, new methods such as social marketing can be used. The purpose of this research is to design a model of social entrepreneurial marketing in order to comply with taxpayers in small and medium-sized enterprises (SME’s). To achieve this goal, a mixed research method was used in two qualitative and quantitative steps, respectively. In the first step, by analyzing the data obtained from semi-structured interviews with 20 experts, concepts were extracted and a paradigm model was designed using the grounded theory method. In the second step, using structural equation modeling and confirmatory factor analysis, the components of the proposed model were examined and tested in AMOS software. The statistical sample in this section included 384 small and medium-sized enterprises (SME’s) owners, which was calculated using the Cochran sampling formula. The results showed that the factors of accountability and responsibility, social entrepreneurial marketing, intimacy and interaction with taxpayers, and marketing mix have the highest average. The results of confirmatory factor analysis also show that all factor loadings and path coefficients are significant at the 95% confidence level. Also, based on the results obtained, the greatest effect in the social entrepreneurial marketing paradigm model is from the causal conditions to the central phenomenon, and after that, strategies have the greatest impact on the outcomes. At the end of this research, practical solutions and suggestions were presented, including tax culture, resource management, needs assessment, and promotional activities.
Keywords: Tax compliance, entrepreneurial marketing, social entrepreneurship, small and medium-sized enterprises (SME’s)
Type of Study: Research |
Subject:
Management
Received: 2024/11/13 | Accepted: 2025/04/5 | Published: 2025/09/1
Received: 2024/11/13 | Accepted: 2025/04/5 | Published: 2025/09/1
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