Investigating the effect of corruption perception on tax compliance behavior
Subject Areas : مدیریت
Mohamadhasan Mohamadi
1
,
Javad Reza zadeh
2
,
Mahdi Beshkooh
3
1 - PhD student, accounting department, Qazvin branch, Islamic Azad University, Qazvin, Iran
2 - Associate Professor, Department of Accounting, Tarbiat Modares University, Tehran, Iran
3 - Assistant Professor, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
Keywords: Theory of planned behavior, structural equation modeling, perception of corruption, tax compliance behavior,
Abstract :
Perception of corruption and tax compliance are two basic issues of the country. This research has investigated the effect of perception of corruption and how affects tax compliance behavior with the theory of planned behavior. The research is applied in terms of purpose and from the point of view of the affirmative approach. In order to test the hypotheses, 397 taxpayers from Tehran tax offices are selected for a questionnaire survey and the data are selected using the structural equation modeling method, whose reliability-validity is standardized through Cronbach's alpha and the measurement of standardized factor weights; It is tested and analyzed. Based on the findings: 1- The perception of corruption has a negative effect on the attitude and subjective norms of taxpayers. 2- attitude and subjective norms have a direct relationship with tax compliance intention. 3- Perceived behavioral control has no effect on tax compliance intention. 4- Compliance intention has a direct relationship with tax compliance behavior. 5- The perception of corruption with its negative and unfavorable effect on the attitude and subjective norms of taxpayers leads to a decrease in the level of willingness and behavior of taxpayers to comply with taxes. The commitment of political leaders in eradicating corruption, strengthening transparency and organizing agents can reduce corrupt behaviors, improve social commitment and taxpayers' compliance.
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