Volume 35, Issue 61 (2024)
J Tax Res 2024, 35(61): 170-218 |
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zamani L, Borzoian Shirvan S, Karimi Jafari F, Ansari M. Investigating the impact of electronic government services on tax evasion with the moderating role of information and communication technology. J Tax Res 2024; 35 (61) :170-218
URL: http://taxjournal.ir/article-1-2379-en.html
URL: http://taxjournal.ir/article-1-2379-en.html
1- , l.zamani@khatam.ac.ir
Abstract: (369 Views)
The current research was conducted with the aim of investigating the impact of electronic government services on tax evasion with the moderating role of information and communication technology in order to increase access to information and transparency in order to reduce tax evasion.This research is applied in terms of purpose and descriptive-survey in terms of method. Therefore, the necessary sample size was determined by using the "power analysis" method and considering the expected return rate as 322 people, and finally, after performing the necessary pre-processing, 310 people entered the process of descriptive and inferential analysis. The variance-oriented method of partial least squares was used in SmartPLS software version 3.9.9 to analyze structural equation modeling. After confirming the measurement model based on reliability and validity indicators, the structural model was evaluated. Among the two proposed hypotheses, the first hypothesis that the effect of electronic government services on reducing tax evasion was confirmed with a probability of 99%, and the amount of this effect is 68% in reverse. The results emphasize that creating a culture of information production and exchange by the government in the form of providing electronic services and aligning said services with the information needs and demands of taxpayers can lead to a reduction in tax evasion. It is suggested that, in order to establish a tax system based on emerging and efficient technologies, the government should review, modify, design and create specific models, standards, laws and regulations using successful international experiences. Also, design and create integrated systems according to the needs of all the beneficiaries of the tax system.
Type of Study: Research |
Subject:
Management
Received: 2024/05/14 | Accepted: 2024/05/30 | Published: 2024/05/14
Received: 2024/05/14 | Accepted: 2024/05/30 | Published: 2024/05/14
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