Journal of Tax Research

  Abstract

  In this paper, the factors influencing real estate tax evasion in Qazvin province have been investigated, identified and prioritized. Finally a total of 25 factors were determined through study of theoretical research and survey of experts’ and specialists’ views in the field of real estate taxes . At first, DEMATEL technique was used to determine possible relationships, their severity and importance of each factor and then this technique was combined with the process of network Analysis and used for weighting and ranking factors . DANP power is a method which reduced the number of dyadic comparisons extremely and makes obtaining the opinion of Experts easier than the first generation of causal -effect relationships . The results show that high statistics and records of every single tax unit is the most important factor, and tax information system weakness , lack of human resources specialized in real estate taxes , the tax culture level in society , lack of proper electronic system of identification and registration of taxpayers, Lack of trust between the taxpayers and the government are the next in rank among the factors contributing to real estate taxes evasion .