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Zare A, Afshani S, Naeimi N. Exploring the conditions leading to taxpayer tax evasion. J Tax Res 2025;
URL: http://taxjournal.ir/article-1-2537-en.html
URL: http://taxjournal.ir/article-1-2537-en.html
1- Azad University of Yazd
2- Yazd University ,afshanialireza@yazd.ac.ir
3- Yazd University
2- Yazd University ,
3- Yazd University
Abstract: (1 Views)
Taxes, as a source of government revenue for the providing of various social, welfare, cultural services etc, have a long history. Regarding to the importance of taxes in the economic and social development of societies and the distance from desirable and voluntary tax behavior, it is necessary to provide areas of trust and public participation in the taxes payment. Therefore, The present study was conducted with the aim of identifying the contexts that undermine taxpayer trust and participation. In order to achieve the overall goal of the study and in line with the interpretive paradigm, a qualitative approach and grounded theory method were used. Data were collected by conducting in-depth interviews with 7 experts from the General Tax Administration of Yazd Province. By analyzing the data through three processes of open, axial, and selective coding, a final core category indicates the process by which tax collection authorities and taxpayers alienate from ideal tax paying - tax collection, and it can be said that under the influence the structural, social, economic and cultural context and conditions represented based on findings, value tax paying and loses its meaning and it has become counterproductive, with will have consequences.
Type of Study: Research |
Subject:
Economic
Received: 2025/08/22 | Accepted: 2025/09/1 | Published: 2025/09/1
Received: 2025/08/22 | Accepted: 2025/09/1 | Published: 2025/09/1
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