Presenting the Model of Tax Morale with Grounded Theory Approach

Subject Areas : Financial Economics

Hamed Rabi Beigi ¹ ( Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran. )
Rahmatollah Mohammadipour ² ( Assistant Professor, Department of Accounting, ilam Branch, Islamic Azad University, ilam, Iran )
Iraj Noravesh ³ ( Department of Accounting, Faculty of Management, Tehran University, Tehran, Iran )
reza salehi ⁴ ( Department of Statistics, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran )

Received: 2023-04-06 Accepted : 2023-06-11 Published : 2023-06-22

Keywords: H26, H21, Tax Morale, Formal Institutions, Informal Institutions, H71, Key Words: Tax, Grounded Theory JEL classification: F38,

Abstract :

Abstract Taxes are a fundamental aspect of modern life. The funds that governments get from taxes are used to provide essential services and public goods. Therefore, people's willingness to pay taxes plays an important role in the economic and social well-being of any country. The approach of this research is a combination of quantitative and qualitative methods, which presents its model in the qualitative part based on grounded theory, and structural equation modeling (SEM) is used in the quantitative part. The statistical population of this research was conducted in the qualitative section, including 12 experts and elites of the country's tax affairs organization and university elites with high experience, who were selected by the snowball method, and interviews were used to collect the required data. In the quantitative part, the statistical population was selected based on the recommendations of using confirmatory models of 270 managers and financial experts. After the implementation, the textual data were analyzed using three successive stages of open, central and selective coding, and finally the research paradigm model was developed. The results show that the pattern of tax sentiment is based on the central category of virtual space, democracy and advertising, which is formed under the influence of causal conditions. This process begins with causal conditions and leads to the formation of a central category that helps to strengthen tax morale by using strategies, and its consequence is the improvement of economic indicators, the improvement of social indicators and the fight against money laundering. The lack of tax justice, flexibility and complexity of tax laws are also among the conditions interfering with the model of tax morale, and creating a culture and establishing tax justice are among the strategies to strengthen tax morale.

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