1- University of Isfahan
2- University of Isfahan ,n.izadinia@ase.ui.ac.ir
2- University of Isfahan ,
Abstract: (5 Views)
Tax avoidance, a pervasive and often hidden challenge to government efficiency, is fundamentally rooted in individual psychological processes. While prior research has predominantly focused on external and environmental factors, the core theoretical gap lies in understanding the internal mechanisms that translate high-risk personality traits into avoidance behavior. This study aims to bridge this gap by analyzing such mechanisms, specifically the mediating role of moral disengagement in the relationship between the Dark Triad personality traits (narcissism, Machiavellianism, and psychopathy) and tax avoidance among financial managers of companies listed on the Tehran Stock Exchange. The research is applied in nature and employs a descriptive-survey methodology for data collection. A total of 170 valid questionnaires were collected from the population of financial managers in 2023 using a simple random sampling method. The data were analyzed using Structural Equation Modeling (PLS-SEM). The results decisively indicate that the Dark Triad traits, by activating moral disengagement mechanisms, significantly increase managers’ propensity toward tax avoidance. Furthermore, the direct and indirect effects of Machiavellianism and psychopathy were notably stronger than those of narcissism. These findings confirm the necessity of revising tax policies, moving from a purely control-based approach to one grounded in the psychology of ethics and managers’ social responsibility, to enhance tax compliance through the effective management of moral disengagement.
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