Volume 18, Issue 9 (2011)
J Tax Res 2011, 18(9): 25-60 |
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Zehi N, Mohammadkhanli S. A Study on Factors Affecting Tax Evasion (A Case Study of East Azerbaijan Province). J Tax Res 2011; 18 (9) :25-60
URL: http://taxjournal.ir/article-1-105-en.html
URL: http://taxjournal.ir/article-1-105-en.html
1- Master of Science and Economic Deputy at East Azerbaijan Finance and Economic Affairs Organization
2- Master of Economic Sciences at Tarbiat Modarres University
2- Master of Economic Sciences at Tarbiat Modarres University
Abstract: (12140 Views)
Due to taxes' role as a distributive- allocative financial leverage in an economy, tax evasion can be considered as an anti-value phenomenon and a serious threat to social life and the realization of social welfare, so it is inevitably essential to identify causes and aggravating factors of tax evasion and to develop solutions and applied-scientific recommendations. This research uses field study method, conducts surveys of East Azerbaijan Province's taxpayers and tax staff and evaluates 15 influencing factors on tax evasion by applying T-test for independent samples and single sample T, investigates opinions of these two groups. According to the results of the analysis, 10 factors both from staff and taxpayers' views are recognized as aggravating tax evasion. From the taxpayers' viewpoints, only 3 factors and from tax staff viewpoints just one factor aggravates tax evasion. One of these factors is irrelevant to both of them.
Type of Study: Research |
Received: 2010/11/21 | Accepted: 2011/02/1 | Published: 2014/03/11
Received: 2010/11/21 | Accepted: 2011/02/1 | Published: 2014/03/11
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