Journal of Tax Research

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This research is to answer the question of how structural and cultural factors play a role in tax whistle-blowing by using the method of qualitative content analysis and triangulation of data collection. The research community of the tax organization was from 2014 to 2023 and 6 people were selected as interviewees with the purposeful sampling technique..The findings of the research showed that in the studied tax organization, despite the existence of structures to facilitate whistleblowing, the culture of not whistleblowing prevailed over whistleblowing. In more precise words, structural factors were completely overshadowed by cultural factors and even in many cases they became ineffective under the influence of cultural factors. The practical knowledge of this research for policy makers, managers and other administrative health enthusiasts is to pay more attention to the role of organizational culture and prioritize it over other factors affecting tax disclosure knowledge in the direction of organizational information transparency. Any success in the development of tax whistle-blowing disclosure knowledge depends on paying attention to the culture and cultural beliefs about whistle-blowing, and only structural arrangements cannot cause organizational whistle-blowing.

 

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Due to taxes' role as a distributive- allocative financial leverage in an economy, tax evasion can be considered as an anti-value phenomenon and a serious threat to social life and the realization of social welfare, so it is inevitably essential to identify causes and aggravating factors of tax evasion and to develop solutions and applied-scientific recommendations. This research uses field study method, conducts surveys of East Azerbaijan Province's taxpayers and tax staff and evaluates 15 influencing factors on tax evasion by applying T-test for independent samples and single sample T, investigates opinions of these two groups. According to the results of the analysis, 10 factors both from staff and taxpayers' views are recognized as aggravating tax evasion. From the taxpayers' viewpoints, only 3 factors and from tax staff viewpoints just one factor aggravates tax evasion. One of these factors is irrelevant to both of them.

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The present study examined the factors which affect tax culture of the business taxpayers (stationery guild in Alborz Province). This is methodologically an experimental research based on the survey, as well as the field study and document mining also were used. Our statistical population consists of 850 stationery stores located in Alborz Province including Karaj, Mah-dasht, Muhammad-shahr, Eshtehard, Hashtgerd, Nazar-abad & Taleghan. Sample size is 265 which has been estimated by Cochran formula. Sampling is performed in two stages: firstly the share of each town is determined using stratified sampling. Then, random sampling is used for each stratum. A researcher-made questionnaire is used to Data gathering. The administered questionnaire consists of 51 items with five-option likert responses including very high, high, average, low & very low. Four Main hypotheses and 17 secondary hypotheses are tested. Main hypotheses are: -There is a significant relationship between the socialization factors & tax culture -There is a significant relation ship between the external organization factors & tax culture -There is a significant relation ship between the internal organization factors & tax culture -There is a significant relation ship between the personal factors & tax culture. All of the main and secondary hypotheses are accepted. The findings show that socialization factors (guild mates, religious commitment, media, taxpaying tradition in family, commitment to law in family), external organizational factors (trade :::union:::s, tax lawyers, awards for Comphant taxpayers, automation, TARA, tax communication, tax regulations, transparency), Internal organizational factors (taxpayers' educational level, motivation to social participation, taxpayers' familiarity with tax regulations, positive attitude of taxpayers towards the performance of tax system, political trust on government) improve tax culture.

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Nowadays the improvement of tax culture, establishment of tax self- declaration and accordingly the improvement of tax compliance are of the main issues concerning the tax authorities. Improvement of tax culture will lead to satisfaction of taxpayers. On the other hand the introduction of Value Added Tax as a modern tax base has led to all the activities in conformity with its efficient establishment along with tax culture development and increase in the level of taxpayers’ satisfaction. Hence, this paper which is the result of a filed research aiming at evaluation of the effects of Cultural Health Model factors over implementation of value added tax in Large Taxpayers Unit (LTU) through culture health model. The population selected for this research consists of all of the legal persons, registered tax files in large taxpayers unit. In this research along with evaluation of cultural health model dimensions such as: relation, communication, co-operation and decision making, infrastructure, leadership and change management, the ranking of aspects and the components of the model are also studied. In relation and job satisfaction aspects and co-operation and decision making, incentives aspects and infrastructures, training aspects and infrastructure management, knowledge management aspects and leadership aspect, the goals of value added tax are of the highest degree. According to the result reached through analysis, operational suggestions are presented.

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The purpose of this study is to find more about the factors influencing knowledge creation in organizations through an exploratory study that was conducted in Iranian national Tax organization. In this paper, those characteristics which can influence knowledge creation in organizations have been identified based on reviewing the previous research and the related literature then a case study was conducted by using T Test, Mean and Correlation Test of the factors influencing knowledge creation in Iranian National Tax Organization as an organization without knowledge management systems. The results indicated that among 30 identified components, 8 components related to culture, structure and human resources characteristics and Motivational Systems can influence knowledge creation in a bureaucratic organization without formal knowledge management systems.

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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.

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This study investigates tax cultural factors’ effects on tax compliance among taxpayers of 11 provinces of Iran. Tax compliance and tax culture improvement is the focus of the general public finance experts and tax authorities to create new tax bases or extension of the old ones. The richer the community’s tax culture is, the more successful and easier would be tax collection by tax administrations, and as a result taxpayers are willing to do their legal obligations. The data of the research has been collected by questionnaire. The statistical population includes 11 provinces which have compliance indices of 93% and more. In general 324 taxpayers were selected as a statistical sample. The data was analyzed with SPSS software using T-test and one-factor analysis, exploratory factor analysis. The reliability which was calculated with Cronbach alpha coefficient is 92%. All assumptions which were tested are 95% significant. Among the features of tax culture, Justice and function, with an average of 3/59, have the greatest influence on tax compliance. Taxpayers’ honesty and sense of responsibility with an average of 3/17 is in the second level and willingness to pay taxes by the average of 3/14 is in third level and has the lowest level of effect on tax compliance vis-à-vis two other variables

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  Tax is one of the most important financial resources of governments which plays major role in economic growth and income distribution. Tax to general revenue share is different among countries and its level is based on economic structure and development. Regarding tax role as a financial leverage, tax evasion phenomenon resulted from non- observance of professional moral is detriment for tax culture, social life and welfare. So, it is necessary to recognize underlying factors and its solutions for tax evasion resulted from neglecting moral aspects. The main goal of this research is to study moral behavior of LTU taxpayers of Khorasan Razavi province based on Foco’s moral view, who is one of post modern.

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The aim of the present study is providing a model of electronic tax adoption based on taxpayers' viewpoints. This study is applied in terms of objective and is descriptive survey in terms of data collection. The statistical population of the current research is Guild and industrial units in Semnan Province; using a two-stage stratified sampling method, 400 samples were considered. The hypotheses of the research have been tested using path analysis technique by SMART PLS software. According to results, the impact of national culture and trust on portal quality and use of system have been supported; the impact of portal quality on perceived ease of use, perceived usefulness, user satisfaction have been supported; besides, the impact of perceived ease of use, perceived usefulness, user satisfaction on behavioral intention have also been supported and finally the impact of behavioral intention on system usage have also been supported yet, the direct impact of perceived ease of use and perceived usefulness on system usage have not been approved.

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Unrecorded tax debt among companies is an important issue for Iranian National Tax Administration (INTA). In this regard, judgment of auditors plays an important role to help INTA while dealing with this kind of condition. Several scholars in accounting area have discussed the factors affecting auditors’ judgments. However, this study attempts to introduce and examine different components of individual view of spiritual capital (ethics, morals, personal values and culture) on auditors’ judgments. The extracted data from Iranian certified Public Accountants’ questionnaire have been tested through Spearman correlation and multiple regressions. The results of study imply that the spiritual capital of an individual could affect adjustments of auditors’ judgments when they face ethical dilemma like unrecorded tax debt.

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Regarding the cultural factors affecting tax compliance, there is strong evidence that taxpayers are not just affected by binding legal mechanisms and instruments in various countries. This paper examines the promotion of tax culture and its impact on the expansion of tax umbrella and the identification of new taxpayers. In this research, the factors affecting tax culture have first been identified and ranked using Analytical Hierarchy Process (AHP) in the following nine groups: cultural and demographic norms, social values, financial and administrative corruption in the society, the rule of law, tax knowledge, enforcement guarantees, satisfaction of taxpayers and tax officials and the determination of government officials. Then, the impact of factors so identified on the expansion of tax umbrella has been studied. This research has been conducted at the level of experts consisting of university faculty members, tax auditors, and directors of departments at the Iranian National Tax Administration. According to the results obtained, enforcement guarantee, tax knowledge and cultural norms ranked first to third. Also, the sub- criteria of age difference of individuals, improvement of the ethics of employees in each profession, the existence of poverty in society and insufficient prosperity, observance of laws, observance of morality and values, familiarity of individuals with criminal acts, index of public supervision over the spending of tax revenues, taxpayer's perception of an equal application of law, reverence by tax officials, clarification of the law and its efficiency have been scored the highest in the sub-criteria prioritization. The results of the study in regard with the effect of the identified factors on the expansion of tax umbrella showed that cultural norms, social values and levels of financial and administrative corruption had the highest impacts.

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Abstract
This research aims at studying and assessing factors affecting on tax lags in Iran. The statistical population of study consists of 45 active manufacturing companies in the center of Mazandaran province that have filed and submitted their tax returns and related documents during the years 2009 to 2013, and their final taxes have been determined and have reached to the stage of collection. The results indicate that time associated with the tax investigation process and other related processes from issuing final tax sheets to the collection of final tax amounts, is not of any random arrangement. The factors including the accounting books audit or ex- officio assessment, tax finalization processes, differences between  accounting standards and accounting provisions of direct taxes Act, and difference between assessed taxable income and final income and lack of efficient tax culture are effective on tax lags, respectively. According to a time spent mostly on the process of tax collection, firstly it has to do with the taxpayer’s file investigation, the interval between tax return filing and issuance of tax assessment sheets and secondly, it has to do with the period of the finalization of tax case (whereby the tax assessment sheet is served, a possible tax objection is setteled and the final tax sheet is issued). The first factor is related to the complexity of the laws, tax audit of books or ex officio assessment, the differences between accounting standards and and accounting provisions of tax laws as well as the defficiency of the tax audit processes, large volume of tax and audit cases files and the lack of planning and prioritization of tax audit cases. And the second is related to weakness of tax culture and the attitudes and behavior of taxpayers  in addition to the factors mentioned above. 

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Tax is one of the effective factors on the decisions and strategies of companies and decision makers in small and medium-sized family firms. The theoretical foundations and empirical evidence indicate that power structures, experiences and culture of family members of these companies can be considered as factors influencing tax aggressiveness. Therefore, the main objective of this study is to examine the effects of power structures, experiences and family culture of family members on tax aggressiveness. The statistical population of this research is small- and medium-sized family firms in Tehran province. The data were collected by questionnaire and convenience sampling method. The results of the Hypotheses testing showed that the family ownership and management has a negative influence on the family firm’s tax aggressiveness; the family generation in charge of the firm has a positive influence on the family firm’s tax aggressiveness, the alignment of family and business values has a positive influence on the family firm’s tax aggressiveness. This study contributes to the understanding of tax behavior heterogeneities among family firms by going further than most research, considering some other more representative factors of family small and medium-sized enterprises, where the influence of characteristics of family management, family generation, and family values can be the main determinants of the firm taxation policies.

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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.