Volume 34, Issue 69 (2026)
J Tax Res 2026, 34(69): 0-0 |
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Rakipour P, Emamimibody M. A Multidimensional Analysis of Value-Added Tax Evasion: From a Forensic Accounting Perspective to Institutional, Social, and Economic Contexts. J Tax Res 2026; 34 (69)
URL: http://taxjournal.ir/article-1-2549-en.html
URL: http://taxjournal.ir/article-1-2549-en.html
1- Islamic Azad University
2- Islamic Azad University ,1111759154@iau.ir
2- Islamic Azad University ,
Abstract: (329 Views)
Value Added Tax (VAT) is considered one of the primary sources of sustainable government revenue and plays a crucial role in promoting fiscal and economic equity. However, tax evasion—particularly in the area of VAT—remains a major challenge to the effectiveness of tax systems. This study aims to analyze the impact of four key factors—namely forensic accounting, and social, institutional, and economic variables—on tax evasion. The statistical population consists of 200 financial managers and accountants from companies listed on the Tehran Stock Exchange in 2025, selected using Cochran’s formula and random sampling. Data were collected through a standardized questionnaire and analyzed using statistical software and regression tests. The findings indicate that strengthening each of the studied variables has a significant and deterrent effect on tax evasion. The results underscore the importance of forensic accounting, institutional transparency, economic stability, and the enhancement of tax culture in reducing VAT evasion. Accordingly, it is recommended that policymakers focus on structural reforms, tax education, and awareness initiatives to effectively minimize violations.
Keywords: Forensic Accounting, Social Factors, Institutional Factors, Economic Factors, Value Added Tax Evasion.
Type of Study: Research |
Subject:
Accounting
Received: 2025/10/5 | Accepted: 2026/09/1 | Published: 2026/09/1
Received: 2025/10/5 | Accepted: 2026/09/1 | Published: 2026/09/1
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