Hosein Nourani, ,
Volume 32, Issue 64 (2-2025)
Abstract
Recently, based on the theory of mental accounting, several studies have investigated the understanding of taxpayers' decisions, and preliminary evidence shows that taxpayers differ from each other in the use of mental accounting. However, previous research has not yet determined the prevalence of mental accounting among self-employed taxpayers and has not investigated the potential source of inter-individual differences in mental accounting among self-employed taxpayers; Therefore, the main goal of this research is to investigate the effect of mental accounting on income tax and value added tax among self-employed business owners. The current research is survey research. The statistical population of the research includes the taxpayers of Kerman province in 2022. The results of the hypothesis test using a sample of 114 real taxpayers showed that mental accounting has a positive and significant relationship with income tax and value added tax. Also, the results showed that there is a significant difference between the mental accounting of income tax and value added tax. In other words, taxpayers are more likely to keep a separate mental account for VAT than for income tax.
