Volume 20, Issue 15 (2012)                   J Tax Res 2012, 20(15): 37-50 | Back to browse issues page

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The Organizational Factors Affecting VAT Evasion (Case Study of Tehran City VAT Directorate)
Hassan Almasi1 , Amirbabak Marjani1 , Rahele Ghoreishi * 2
1- Faculty Member of Azad University, Tehran Central Branch
2- MA Student of Public Management, Azad University
Abstract:   (7707 Views)
This study which is a descriptive survey focuses on organizational factors influencing VAT evasion in Tehran city VAT directorate. The research population comprises of all VAT experts and taxpayers in Tehran city VAT Directorate. By using random sampling proportional to size and through Cochran formula sample size, 382 taxpayers and 132 specialists were selected. Cronbach's Alpha coefficient of reliability equal to 0.94 was calculated. For data analysis, Factor Analysis and One-way T were used.
Keywords: VAT, Managerial and Organizational Factors, Tax Evasion
Full-Text [PDF 180 kb]   (3398 Downloads)    
Type of Study: Research |
Received: 2012/05/23 | Accepted: 2012/09/19 | Published: 2014/03/7
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