Volume 33, Issue 68 (2026)
J Tax Res 2026, 33(68): 97-124 |
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Ahmadian V, Nagdi S, Fazlzadeh A, Maali F. Identification and ranking of Taxation Ethical Issues from the Perspectives of Tax Professionals in Iran. J Tax Res 2026; 33 (68) :97-124
URL: http://taxjournal.ir/article-1-2463-en.html
URL: http://taxjournal.ir/article-1-2463-en.html
1- , maali1364@gmail.com
Abstract: (264 Views)
Tax ethics defined as the internal motivation of individuals to pay taxes, is essential for understanding how people accept tax obligations. Building on previous studies and acknowledging that ethics is a significant determinant in tax compliance decisions, this study aims to identify and prioritize ethical issues within the field of taxation according to their importance and frequency of occurrence. Additionally, the ethical climate experienced by tax advisors is also examined. This study employs a descriptive and exploratory methodology, utilizing a mixed-methods approach (qualitative and quantitative). An analysis of these themes demonstrated that "contextual components" were regarded as the most significant theme from the perspective of tax auditors, while "social components" were recognized as the least important ethical theme. From the perspective of tax auditors, "professional components" and "social components" have the same level of frequency, whereas “contextual components" have a lower frequency of occurrence.
Type of Study: Applicable |
Subject:
Accounting
Received: 2024/12/29 | Accepted: 2026/03/1 | Published: 2026/03/1
Received: 2024/12/29 | Accepted: 2026/03/1 | Published: 2026/03/1
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