Volume 21, Issue 18 (2013)
J Tax Res 2013, 21(18): 181-202 |
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Moradi M, Rostami A, Taghizadeh R. Investigating into Determinants of Tax Evasion with Focusing on Cultural Factors. J Tax Res 2013; 21 (18) :181-202
URL: http://taxjournal.ir/article-1-36-en.html
URL: http://taxjournal.ir/article-1-36-en.html
1- Faculty Member of Accounting, Ferdowsi University of Mashhad , mhi_moradi@yahoo.com
2- M.A. in Accounting, Ferdowsi University of Mashhad
3- M.A. Student in Accounting, Shiraz University
2- M.A. in Accounting, Ferdowsi University of Mashhad
3- M.A. Student in Accounting, Shiraz University
Abstract: (15930 Views)
Tax is the most important source of government revenues that accepting it by the nation and implementing it by government depend on the cultural characteristics of a nation. Some people may consider paying taxes as a one way path from nation to government, and hence resist against it, but if the culture of paying taxes is established, many of the problems would be solved. This study investigates the factors affecting tax evasion with a focus on cultural factors (represented by legal enforcement, fair tax system, and trust in government, religion, information disclosure and accountability to taxpayers).We used logistic regression to estimate the relationship between tax evasion and the independent variables. Five hypotheses were tested. Findings show that lack of legal enforcement and inequity in tax system has positive impact on tax evasion. But trust in government decreases tax evasion, and no significant association was seen between religion and lack of accountability toward taxpayers' rights with tax evasion. Government policymakers could use the result of these kinds of studies to correct the tax culture, and also to develop tax reform policies aimed at minimizing tax evasion.
Type of Study: Research |
Received: 2014/03/3 | Accepted: 2014/03/3 | Published: 2014/03/3
Received: 2014/03/3 | Accepted: 2014/03/3 | Published: 2014/03/3
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