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:: Volume 24, Number 32 (3-2018) ::
tax research 2018, 24(32): 0-0 Back to browse issues page
Social Marketing in Tax Administration: Explaining the Role of the Client Revenge in Initiation to Tax Evasion
Abstract:   (91 Views)

Revenge is an anti-social and negative behavior which causes different behavior and consequences. This study considers not only the factors result in revenge behaviors but also their consequences in tax administration. The method of this study is descriptive and quantitative. The statistic population is taxpayers who have referred to the headquarters of the state tax administration of Tehran in the summer of 1394. The sample was 430 subjects, selected by using simple random sampling. The questionnaire was used for measuring variable and the software Warp PLS5 and SPSS18 were used for analyzing the data. The results indicated that each variable such as organization image, trust, lack of acceptance problems, lack of transparency rules, feeling of injustice and failure in rendering services result in revenge of taxpayers to tax administration and finally lead to negative word of mouth and increasing intention of tax evasion.

Keywords: Revenge, Negative Word of Mouth, Intention to Tax Evasion, Tax Administration
Full-Text [PDF 4629 kb]   (72 Downloads)    
Type of Study: Research | Subject: Economic
Received: 2017/06/21 | Accepted: 2017/06/21 | Published: 2017/06/21
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Social Marketing in Tax Administration: Explaining the Role of the Client Revenge in Initiation to Tax Evasion. tax research. 2018; 24 (32)
URL: http://taxjournal.ir/article-1-1040-en.html
Volume 24, Number 32 (3-2018) Back to browse issues page
فصلنامه پژوهشنامه مالیات (علمی-پژوهشی) Iranian National Tax Administration (INTA)
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