Volume 30, Issue 55 (2022)                   J Tax Res 2022, 30(55): 127-150 | Back to browse issues page


XML Persian Abstract Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Manzoor D. Analyzing the Behavior of Tax Compliancy in Iran: A Game Theoretical Approach. J Tax Res 2022; 30 (55) :127-150
URL: http://taxjournal.ir/article-1-2198-en.html
, manzoor@isu.ac.ir
Abstract:   (868 Views)
This article tries to provide an analysis of the interactions between taxpayers and tax system based on systematic, institutional, and behavioral factors of the Iranian economy. For this goal, this study extends the behavioral model of Prinz and Pickhardt (2013) to the interactions of Iranian agents. With a game theoretical approach, this model studies the relationships of taxpayers, tax consultants, and tax authorities in three different levels, considering the previous field research about the behaviors of tax agents in the Iranian economy. The results of the study, in all the three levels, have shown that to prevent tax evasion, there should be transparency about the expenditures of tax money. Furthermore, the expectations and trusts for the government should also improve. Moreover, this writing presents that there is a “lose-lose” equilibrium in the interactions of taxpayers and tax authorities when tax consultants intervene in the interactions between these two agents. The reasons for this bad equilibrium are lack of proper legal control and transparency for taxpayers in the Iranian tax system.
 
Full-Text [PDF 744 kb]   (683 Downloads)    
Type of Study: Research | Subject: Management
Received: 2023/01/22 | Accepted: 2022/12/1 | Published: 2022/12/1

Add your comments about this article : Your username or Email:
CAPTCHA

Send email to the article author


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

© 2024 CC BY-NC 4.0 | Journal of Tax Research

Designed & Developed by : Yektaweb