Volume 31, Issue 57 (2023)
J Tax Res 2023, 31(57): 51-68 |
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Qibleie G, Farhani A A, Sobhani G. senting a Model for the Influence of National Media on the Development of Tax Culture based on the Structural Equation Model. J Tax Res 2023; 31 (57) :51-68
URL: http://taxjournal.ir/article-1-2258-en.html
URL: http://taxjournal.ir/article-1-2258-en.html
1- , aafavhangi@ut.ac.ir
Abstract: (794 Views)
A look at the weaknesses and shortcomings of the country's tax system shows that the evolution of the tax system has always been a very important issue for government and private sector activists.
The main purpose of this article is to investigate the impact of national media on the development of tax culture. The research is considered to be a quantitative research in terms of practical purpose. The statistical population of this study is all tax payers at the level of Tehran city offices, a sample of which was randomly selected using Cochran's formula. The data analysis method of this study is focused on structural equation modeling. The findings from the analysis of research data show that the influence of national media on the development of tax culture includes three areas of social responsibility (two dimensions), media function (four dimensions) and contextual factors (four dimensions) and the effect of national media on the development of tax culture in All three areas are significant. Considering the influence of different dimensions of national media on tax culture, it can be a way for policymakers and rulers to accelerate the development of tax culture and, accordingly, the implementation of other development indicators.
The main purpose of this article is to investigate the impact of national media on the development of tax culture. The research is considered to be a quantitative research in terms of practical purpose. The statistical population of this study is all tax payers at the level of Tehran city offices, a sample of which was randomly selected using Cochran's formula. The data analysis method of this study is focused on structural equation modeling. The findings from the analysis of research data show that the influence of national media on the development of tax culture includes three areas of social responsibility (two dimensions), media function (four dimensions) and contextual factors (four dimensions) and the effect of national media on the development of tax culture in All three areas are significant. Considering the influence of different dimensions of national media on tax culture, it can be a way for policymakers and rulers to accelerate the development of tax culture and, accordingly, the implementation of other development indicators.
Type of Study: Research |
Subject:
Management
Received: 2023/08/6 | Accepted: 2023/05/31 | Published: 2023/05/31
Received: 2023/08/6 | Accepted: 2023/05/31 | Published: 2023/05/31
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