Modelling the Determinants of Formation of Informal Companies in Iran Tax System
Subject Areas :
Mehdi Mousapour Lafmejani
1
(
Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
)
Ahmad Yaghoubnehad
2
(
Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran, Correspond Author,
)
Keywords: Keywords: Economic Incentives, Informal Companies, Tax System. Structural Equations,
Abstract :
Abstract There is a problem called formal and paper companies that has been plaguing economic activists across the country for some time. These companies exist, but others benefit from them.The purpose of this study is to present a model of factors affecting the formation of paper companies in the country's tax system.Methodologically, this research is considered in the category of mix method, because two groups of participants were present in the form of qualitative and quantitative sections. In this study, a questionnaire and the method of structural equations were used. The results in a quantitative part in the form of presenting the model of this research showed that the use of foreign exchange tariffs by creating face to face in capital is the most effective factor for the development and formation of face-to-face companies in the country's tax system. According to the presented model, it is possible to identify fictitious companies to an acceptable extent and help to eliminate them and increase the transparency of the economy.
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