Showing 5 results for Structural Equation
Sahar Sepasi, Mohammad Reza Parsapour, Mahya Rezayat,
Volume 25, Issue 35 (12-2017)
Abstract
Tax avoidance is activity that management uses his discretion to decline and earnings manipulation to reduce the tax payable And necessarily adoption this type of policy is not in the interests of all stakeholder groups. . The aim of this study is to Modeling the effect of the economic dimension of social responsibility on tax avoidance firms that are listed in the Tehran Stock Exchange.The period of Study is 1389 to 1393 and selected sample consists of 50 companies that were chosen by purposive. This research is an applied research and data analysis by using structural equation modeling. The results show that economic dimension has significant negative correlation with tax avoidance.
Saeed Hajsadeghi, Hamidreza Gholamnia Ro’shan, Iman Dadashi,
Volume 30, Issue 53 (5-2022)
Abstract
The main approach of this study is to provide solutions to managers, economists, and tax auditors. To have a clearer perspective of the transactional relationships that distress the taxpayer transaction tax also help them to choose the best strategy to improve tax revenue. In this paper the fuzzy Delphi method was used to identify the indicators affecting suspicious bank accounts. The data collected from experts familiar with the subject of research. Similarly, to rank the factors, the BMW technique was used, and the modeling method of partial least squares equations (PLS) have been used to determine the relationships between dimensions and indices. The results show the ranking of 26 sub-criteria of the research indicate that the two sub-criterions: performing operations and cash transactions less than the set ceiling and depositing cash in financial institutions and then transferring it quickly by remittance, are the first and second most important sub-criteria from below Cash operations group, respectively. The results of model also show that cash transaction factors have the most significant impact on bank account transaction tax.
Reza Kamyab Teimuri, Ehsan Rostami, Mojtaba Almasi, Morteza Rouhi,
Volume 31, Issue 57 (5-2023)
Abstract
In general and based on international definitions, the military smart tax system is integrated, data-based, mod-oriented, based on modern intelligent technologies and includes components and features in which the efficiency and justice of the tax system and tax payment depend on public belief, behavior and culture. has become and while increasing the satisfaction of the beneficiaries and clarifying the financial and tax events, it leads to the provision of credits for the country's general budget and social justice. In this regard, intelligentization is considered a common and universal path to move towards a modern tax organization. Processes that were initially paper-based and partly manual are increasingly being digitized, which in turn enables greater data sharing within government and executive agencies, the incorporation of third-party data, and the use of advanced data analytics tools. . The end of this digital transformation is a fully intelligent tax organization, driven by data that flows automatically from taxpayer to tax organization, and after collecting, cleaning, filtering, matching and storing this data, it can be used to assess risk. Audits, proceedings and other tax processes are used.
According to the above and using the model of the Organization for Economic Cooperation and Development and also using the opinions of the experts of the Tax Affairs Organization of the country, three main aspects including: structure and management, the level of information and knowledge and the level of technology of the organization as the main indicators of the system intelligence model Identification and effective factors in the indicators in the current and desired situation with a 5-choice questionnaire in a sample of 384 general managers, deputies, heads of tax affairs and heads of the tax department working in the headquarters of the tax affairs organization and tax offices of Tehran and province using modeling method Structural equations were measured. Based on the findings of the research, statistical analysis and the output of the used software, it was found that all the first three hypotheses of the research were confirmed at the confidence level of 99%. Therefore, the components of the level of technology, structure and management, and the level of information and knowledge have significant effects on the process of intelligentization of the tax affairs organization.
Gholamreza Qibleie, Ali Akbar Farhani, Gholamreza Sobhani,
Volume 31, Issue 57 (5-2023)
Abstract
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.
Sakineh Sojoodi, Hadi Rezghi Ilkhchi , Elmira Azizi Norouzabadi,
Volume 32, Issue 62 (8-2024)
Abstract
The theory of planned behavior, proposed by Isaac Ajzen in 1991, posits that an individual's behavioral intention is influenced by three dimensions: attitude towards behavior, subjective norm, and perceived behavioral control. This study aims to explore the factors that impact tax compliance based on the theory of planned behavior, focusing on the years 2022 to 2023 in the metropolis of Tabriz. To achieve this objective, the study examines the relationship between sub-criteria of the three dimensions, namely tax morale, tax fairness, trust in the government, power of authority, tax complexity, tax information, and tax awareness, and tax compliance using Pearson correlation methods and structural equations. The research sample consists of randomly selected taxpayers in Tabriz metropolis, with a total of 424 participants. Out of these, 210 individuals completed the questionnaire. The results of Pearson's correlation test and the analysis of structural equations reveal a positive relationship between tax fairness, trust in the government, power of authority, tax information, tax awareness, and tax compliance. On the other hand, tax complexity is negatively associated with tax compliance. No significant relationship was found between tax morale and tax compliance. Based on the value of the standardized coefficients (beta), the variables of trust in the government and tax fairness have the greatest effect, and the variables of tax awareness and tax information have the least effect on tax compliance.
