Validation of the National Tax Capacity Model: A Marketing Approach

Subject Areas : International Journal of Finance, Accounting and Economics Studies

aliasghar torabahmadi ¹ , Hossein Vazifehdoost ² , Fereydoon Rahnamay Roodposhti ³

1 -
2 - گروه مدیریت بازرگانی،واحد علوم و تحقیقات، دانشگاه آزاد اسلامی،تهران،ایران
3 - Department of Business Management, Science and Research Branch, Islamic Azad University, Tehran, Iran

Received: 2024-08-29 Accepted : 2024-10-25 Published : 2024-08-27

Keywords: Tax Capacity, Marketing Approach, Appropriate Tax Policy,

Abstract :

In this study, initially, in the qualitative section, using the grounded theory method, a national tax capacity model with a marketing approach was proposed. To this end, interviews were conducted with fourteen professors and experts in the national tax system and specialists with at least 15 years of professional experience and a minimum of a master's degree. Ten main categories were identified based on the paradigmatic model, structured into six dimensions: appropriate tax policy, tax smartification, and tax persuasion as "causal conditions"; inflation and a state-controlled economy as "intervening conditions"; sanctions as "contextual conditions"; expansion of the tax base and tax compliance as the "interaction dimension"; tax capacity as the "core phenomenon"; and public welfare as the "consequence dimension."

In the quantitative section, the obtained model was tested using structural equation modeling. The results indicated that appropriate tax policy significantly impacts the expansion of the tax base and tax compliance. Tax smartification significantly impacts the expansion of the tax base and tax compliance. Tax persuasion significantly impacts the expansion of the tax base and tax compliance. Sanctions significantly impact the expansion of the tax base and tax compliance. Inflation significantly impacts the expansion of the tax base and tax compliance. A state-controlled economy significantly impacts the expansion of the tax base and tax compliance. The expansion of the tax base and tax compliance significantly impacts tax capacity, and tax capacity significantly impacts public welfare.

 

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