Volume 33, Issue 67 (2025)
J Tax Res 2025, 33(67): 36-72 |
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Shoaei S, Heydari M, Didar H, Sobhanian S M H, Piri P, Saiadi H. Evaluating the factors affecting the tax gap and its modeling: A meta-analysis approach based on 35-year history. J Tax Res 2025; 33 (67) :36-72
URL: http://taxjournal.ir/article-1-2441-en.html
URL: http://taxjournal.ir/article-1-2441-en.html
Sadegh Shoaei1 
, Mehdi Heydari *2 , Hamzeh Didar1 , Sayed Mohammad Hadi Sobhanian3 , Parviz Piri1 , Hojat Saiadi4
, Mehdi Heydari *2 , Hamzeh Didar1 , Sayed Mohammad Hadi Sobhanian3 , Parviz Piri1 , Hojat Saiadi4
1- Urmia university
2- Urmia university ,m.heydari@urmia.ac.ir
3- Kharazmi university
4- Ilam med University
2- Urmia university ,
3- Kharazmi university
4- Ilam med University
Abstract: (212 Views)
Tax is the most important source of government revenue that contributes to the social-economic development of a nation. Taxpayers have created a voluntary approach to paying taxes by submitting tax returns, which is consistent with the framework of behavioral theories. Investigating changes in taxpayer behavior and combating the tax gap are considered priorities for governments worldwide to increase tax revenues. Therefore, the purpose of this research is to investigate the tax gap based on the meta-analysis method. In this research, the meta-analysis method, which is considered one of the quantitative statistical methods, was used. The results of the study of studies conducted between 1989 and 2024 (a 35-year period) on the tax gap indicate that these studies are heterogeneous. Therefore, 28 studies that examined the factors affecting the tax gap were collected and reviewed. The research conducted examined 45 variables on the tax gap, of which the variables that could be examined were tested and the research model was developed. The results showed that the tax gap can be assessed and predicted with the obtained model. Due to the difference in tax structure and economic situation in Iran, the influencing factors in Iran are different from other countries. The results also showed that the trend of tax gap in Iran is decreasing, which is a result of the implementation of the taxpayer system and economic transparency.
Type of Study: Research |
Subject:
Accounting
Received: 2024/11/23 | Accepted: 2025/12/1 | Published: 2025/12/1
Received: 2024/11/23 | Accepted: 2025/12/1 | Published: 2025/12/1
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