Modeling the underlying factor of taxpayer behavior when receiving training in order to improve social capital (case study: legal entities of Tehran)

Subject Areas : Journal of Iranian Social Development Studies

Foroogh moezzi ¹ , mohammad ali keramati ² , mohammad ebrahim mohammadpur zarandi ³

1 - Department of Industrial Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran
2 - Department of Industrial Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran
3 - Department of Industrial Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran

Received: 2023-09-17 Accepted : 2023-10-21 Published : 2023-10-23

Keywords: fulfillment of tax obligations, basis factor modeling, tax education programs,

Abstract :

 One of the factors that has recently been mentioned in order to improve social capital from theeconomic aspect is the fulfillment of tax obligations through education and culture. It seems that the mostimportant result of training taxpayers is to improve the fulfillment of tax obligations, which can lead to theimprovement of social capital. The present research tries to examine one of the important aspects for thefoundation and improvement of tax implementation in the country, which is the training of the tax plan in theeffectiveness of tax implementation. To detect the effects of educational programs on taxpayers' behavior(fulfilment of tax obligations and business results), the factor-based modeling approach, which is a part-towhole approach, has been used. This research is of applied type and its statistical population consists of legalentities of Tehran city and by examining articles in foreign and domestic scientific databases in the field ofresearch, factors were identified and through the tax organization database and questionnaire during the periodof 2014 to 2019, the desired information has been collected. After identifying the factors, the relationshipbetween them and the relationship of the factors with the environment and finally modeling the basis factor andimplementing it in AniLogic software, it was concluded that the training courses held for each taxpayer canimprove the taxpayer's perception of the amount of tax that has been assigned to him. Decrease, which will leadto the fulfillment of tax obligations and improvement of social capital and changes in profitability and costlevels. 

References:

• اسمعیل درجانی، نجمه، اسدزاده، احمد، برقی اسکویی، محمدمهدی. (1401). بررسی اقتصاد رفتاری در پدیده تصمیم گیری فرار مالیاتی:رویکرد سناریوسازی جرایم مالیاتی. تصمیم گیری و تحقیق در عملیات، (در انتظار چاپ)


• اسلامی، مروارید. (۱۳۹۱). بررسی شبکه های اجتماعی و تأثیرات آنها بر ابعاد مختلف زندگی نخستین کنگره ملی فضای مجازی و آسیبهای اجتماعی ،نوپدید تهران وزارت تعاون، کار و رفاه اجتماعی. افتاده، جواد (۱۳۸۹) رسانه های اجتماعی و کتاب بازگشت عموم و بازنشر کتاب فصلنامه کتاب مهر. تهران: انتشارات سوره مهر41 - 71


• آذربخش، سید علی محمد. (۱۳۹۱). رویکردی نظری به تأثیرات شبکه های اجتماعی بر تولید ملی و اشتغال در میان جوانان. مجله مطالعات جوان و رسانه ۶، صص ۹۵-۱۱۶.


• دانشور مریم، رضوی حاجی‏آقا سیدحسین، عالش لنکرانی مینا (1401). شناسایی و مدلسازی عوامل موثر بر رفتارهای مالیاتی. پژوهشنامه مالیات. ۱۴۰۱; ۳۰ (۵۶) :۱۲۵-۱۴۸


• دارابی،مسعود (1402) تبیین جامعه شناختی تاثیر سرمایه اجتماعی بر توسعه ی پایدار شهری؛ مجله علمی پژوهش مطالعات توسعه اجتماعی ایران،  دوره 15، شماره 58 - شماره پیاپی 55 خرداد 1402 صفحه 67-96


• ساجدی رئیسی، شهریار (1401) رسانه ‏های اجتماعی مازندران و سرمایه‏ های اجتماعی و فرهنگی؛ مجله علمی پژوهش مطالعات توسعه اجتماعی ایران، دوره 14، شماره 56 - شماره پیاپی 53 آذر 1401 صفحه 113-134


• کامیاب تیموری، رضا، فرساد امان الهی، غلامرضا، کیقبادی، امیر رضا. (1401). شناسایی و اولویت بندی ریسک های عدم تمکین مالیاتی. دانش حسابداری و حسابرسی مدیریت، 11(42)، 251-266.


• منظور داوود (1401). تحلیل رفتار تمکین مؤدیان مالیاتی در ایران رویکرد نظریه بازی‏ها. پژوهشنامه مالیات. ۳۰ (۵۵) :۱۲۷-۱۵۰


• محمدی، محمدحسن و رضازاده، جواد و بشکوه، مهدی (1402)، شناسایی عوامل روانشناختی اجتماعی موثر بر رفتار عدم تمکین مالیاتی مودیان فصلنامه دانش حسابداری مالی، دوره: 10، شماره: 1


• معدنی، جواد (1401) شبکه‏های همکاری در توسعه گردشگری پایدار: تعامل و مشارکت بخش‏های موثر به مثابه سرمایه اجتماعی؛ مجله علمی پژوهش مطالعات توسعه اجتماعی ایران، دوره 14، شماره 56 - شماره پیاپی 53 آذر 1401صفحه 325-340


• الیاسی، رضا و محمدزاده ،مهنه حمیدرضا. (۱۳۹۴). بررسی تأثیرات شبکه های اجتماعی مجازی بر توسعه قانون گرایی و سرمایه اجتماعی در استان سمنان فصلنامه دانش انتظامی سمنان ۴(۱۵)، صص ۸۹ ۱۰۰


• Alm, J., Cherry, T., Jones, M. and McKee, M. (2010). Taxpayer information assistance services and tax compliance behavior. Journal of Economic Psychology, 31(4), pp.577-586.


• Andrei, A. L., Comer, K. and Koehler, M. (2014). An agent-based model of network effects on tax compliance and evasion. Journal of Economic Psychology, 40, pp.119-133.


• Bani-Khalid, T., Alshira’h, A. F., & Alshirah, M. H. (2022). Determinants of tax compliance intention among Jordanian SMEs: A focus on the theory of planned behavior. Economies, 10(2), 30.


• Capasso, S., Cicatiello, L., De Simone, E., Gaeta, G. L., & Mourão, P. R. (2021). Fiscal transparency and tax ethics: does better information lead to greater compliance?. Journal of Policy Modeling, 43(5), 1031-1050.


• Gilbert, N. and Troitzsch, K. (2005). Simulation for the social scientist. McGraw-Hill Education (UK).


• Hajmahmood Attar, F. and Araei, V., 2022. The Effect of Trust in Government on Voluntary Compliance of Taxpayers with the Mediating Role of Tax Justice Perception. Financial Accounting and Auditing Research, 14(56), pp.243-264.


• Hokamp, S. and Pickhardt, M. (2010). Income tax evasion in a society of heterogeneous agents–Evidence from an agent-based model. International Economic Journal, 24(4), pp.541-553.


• Jamison, J. C., Mazar, N., & Sen, I. (2021). Applying behavioral insights to tax compliance: experimental evidence from Latvia.


• Kassa, E.T. (2021). Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers. Journal of Innovation and Entrepreneurship, 10(1), pp.1-16.


• Kim, K. and Kim, K.J., 2010. Multi-agent-based simulation system for construction operations with congested flows. Automation in Construction, 19(7), pp.867-874.


• Korobow, A., Johnson, C. and Axtell, R. (2007). An agent–based model of tax compliance with social networks. National Tax Journal, 60(3), pp.589-610.


• Lima, F.W. and Zaklan, G. (2008). A multi-agent-based approach to tax morale. International Journal of Modern Physics C, 19(12), pp.1797-1808.


• Lima, F.W., 2010, September. Analysing and controlling the tax evasion dynamics via majority-vote model. In Journal of Physics: Conference Series (Vol. 246, No. 1, p. 012033). IOP Publishing.


• Min, J.U. and Bjornsson, H.C. (2008). Agent-based construction supply chain simulator (CS 2) for measuring the value of real-time information sharing in construction. Journal of Management in Engineering, 24(4), pp.245-254.


• Nabizadeh, Z. (2019). May. Evaluating the Impact of E-Learning Methods (Virtual Methods-Electronic-E-Commerce Taxes) in Advancing the Purposes of the Tax Affairs Organization (Case Study of the Tax Administration of Southern Tehran Province). Journal of New Research Approaches in Management and Accounting, 3(11), 20-28, (Persian).


• Nguyen, T. H. (2022). The impact of non-economic factors on voluntary tax compliance behavior: A case study of small and medium enterprises in Vietnam. Economies, 10(8), 179.


• Nagel, H., Huber, L.R., Van Praag, M. and Goslinga, S. (2019). The effect of a tax training program on tax compliance and business outcomes of starting entrepreneurs: Evidence from a field experiment. Journal of business venturing, 34(2), pp.261-283.


• Rahimikia, E., Mohamadi, S. and Ghazanfari, M. (2015). Tax Evasion Detection by Using Combinatory Intelligent System. Journal of Tax Research, 23(26), pp.136-164.(Persian)


• Tah, J. H. (2005). Towards an agent-based construction supply network modelling and simulation platform. Automation in Construction, 14(3), pp.353-359.


• Vincent, R. C. (2023). Vertical taxing rights and tax compliance norms. Journal of Economic Behavior & Organization, 205, 443-467.


• Yu, F., Qin, Z. and Jia, X.L. (2003). November. Data mining application issues in fraudulent tax declaration detection. In Proceedings of the 2003 International Conference on Machine Learning and Cybernetics (IEEE Cat. No. 03EX693) (Vol. 4, pp. 2202-2206). IEEE.


• Zaklan, G., Lima, F.W. and Westerhoff, F. (2008). Controlling tax evasion fluctuations. Physica A: Statistical Mechanics and its Applications, 387(23), pp.5857-5861.


• Zhang, P., Li, N., Jiang, Z., Fang, D. and Anumba, C.J. (2019). An agent-based modeling approach for understanding the effect of worker-management interactions on construction workers' safety-related behaviors. Automation in Construction, 97, pp.29-43.