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mehrani S, salehi A, valizadeh Y. Presenting a model for identifying high-risk taxpayers in the value-added tax system with a hybrid approach. J Tax Res 2025;
URL: http://taxjournal.ir/article-1-2539-en.html
URL: http://taxjournal.ir/article-1-2539-en.html
1- University of Tehran , smehrani@ut.ac.ir
2- Iran's Tax Affairs Organization
2- Iran's Tax Affairs Organization
Abstract: (1 Views)
This research aims to present a model for identifying high-risk taxpayers in the value-added tax system with a hybrid approach, trying to take a step towards overcoming these challenges and achieving a more efficient tax system. Therefore, the transformation of the tax system in order to improve its status in terms of its functions and in order to achieve the intended goals is essential. The present research was a survey research in terms of its fundamental purpose, and a paradigmatic one, a hybrid-exploratory research, and the data collection method was library-based. Sampling in the qualitative part of the research was purposeful and in the quantitative part, simple random. In the qualitative phase, interviews were conducted with 20 experts, who were mainly managers and deputies of the tax system and university professors, and during which the most important indicators effective in identifying high-risk taxpayers in the value-added tax system were extracted. These indicators include characteristics related to the taxpayer, characteristics of the taxpayer's activities, financial ratios of the company, characteristics of the taxpayer's control system, and compliance with the dimensions of corporate governance of the taxpayer. According to the results of the research, this model has a desirable quality and can provide a suitable framework for developing a tax system vision document.system
Type of Study: Applicable |
Subject:
Accounting
Received: 2025/08/25 | Accepted: 2025/09/1 | Published: 2025/09/1
Received: 2025/08/25 | Accepted: 2025/09/1 | Published: 2025/09/1
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