Volume 28, Issue 46 (2020)                   J Tax Res 2020, 28(46): 103-128 | Back to browse issues page


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gharanjik E, ziaadini M, hadavi nezhad M. Identification and Prioritization of Factors Affecting Increasing Public Participation in Tax Payment Using Fuzzy Topsis Method. J Tax Res. 2020; 28 (46) :103-128
URL: http://taxjournal.ir/article-1-1663-en.html
1- Rafsanjan Branch Azad University
2- Rafsanjan Branch Azad University , mziaaddini@yahoo.com
3- University of Rafsanjan
Abstract:   (1282 Views)

Public participation in taxation has been one of the fundamental goals of all tax systems.moving towards voluntary obedience management is an approach that pays attention to the social and economic motivations of citizens and before the occurrence of disobedience, identifies its contexts and puts the principle on prevention. The purpose of this study is to identify and prioritize the effective factors in increasing public participation in tax payment. Accordingly, 61 components were identified by studying the literature and reviewing the background. The list was provided to the experts during a semi-open questionnaire. As a result of screening these factors, 15 factors were eliminated using fuzzy logic-based averaging. Also, according to experts, 21 factors have been identified as effective factors in increasing participation in tax payment. The results of ranking the options with the fuzzy TOPSIS technique showed that the variables "fairness and equity of the tax system" with the highest coefficient of closeness are in the first place and "gender of taxpayers" with the lowest coefficient of closeness are in the last ranks.

Full-Text [PDF 603 kb]   (163 Downloads)    
Type of Study: Research | Subject: Economic
Received: 2019/11/23 | Accepted: 2020/10/3 | Published: 2020/10/31

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