Volume 23, Issue 27 (2015)                   J Tax Res 2015, 23(27): 121-146 | Back to browse issues page

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Manjegani S A, Tabasi Lotabadi V. The Identification and Study of Factors Affecting Tax Compliance Advertisement Effectiveness for Legal Taxpayers of Mashhad based on AHP Approach Content . J Tax Res. 2015; 23 (27) :121-146
URL: http://taxjournal.ir/article-1-711-en.html
Abstract:   (4429 Views)


The aim of the present research is to identify and study effective factors on tax compliance advertisement for legal taxpayers of Mashhad with AHP approach. The research method is descriptive-survey and this research is of applied one. The statistic society includes middle managers, senior managers, legal taxpayers and State Tax Administration’s content of the advertisement in 1392-1393. In this research, we can conclude that the most effective criteria can be summarized in the form of criteria for taxpayers’ attitudes in their behaviors, advertisement performance, mentally receiving advertisement, way of message transfer, tendency steps, and finally literary structure of advertisement. Also the study of legal taxpayers indicates that each of these identified criteria is important on improving the effectiveness of advertisement on tax compliance.

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Type of Study: Research | Subject: Economic
Received: 2016/02/28 | Accepted: 2016/02/28 | Published: 2016/02/28

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