Studying and Identifying the Effective Factors on Tax Evasion by Fuzzy DEMATEL-Method
Subject Areas : TectonostratigraphyMaisam Zanganeh 1 , Elham Ashouri Sheikhi 2 , Ahmad Abdollahi 3
1 - Department of Industrial Management, Sharg-e Golestan Institute of Higher Education, Gonbad-e Kavous, Golestan Province, Iran
2 - University of Applied Science & Amp; Technology, Gonbad-e Kavous Branch, Golestan Province, Iran
3 - Department of Accounting, Golestan Institute of Higher Education, Gorgan, Golestan Province, Iran.
Keywords:
Abstract :
Dirk, N. 2005. Timing Tax Evasion, Journal of Public Economics, 89, 1611-1637
Grant, R., .2006. Determinants of Tax Evasion: Across-country investigation Journal of international Accounting, Auditing and taxation, 15, pp.150-169
Jaefari Samimi, A., Saleh Nejad, H. 1999. Value Added Tax to Replace Taxes on Corporations and its Impact on Government Budgets in Iran, The Iranian Accounting and Auditing Review, No.26&27
Jiles, D. and Caragate, P. J. 2009. The Learning Path of the Hidden Economy: the Tax Burden and Tax Evasion in Newzeland,
Jordi, C., Judith, P. 2004. Inflation, Tax Evasion, and the Distribution of Consumption, Journal of Macroeconomics, 26, pp.567-595
Kangoh, lee, Tax Evasion and self-insurance",(2001), journal of public economics ,81,73-81
Kluwer Academic Publishers, Boston, Dordrechi, London.
Mc Gee, R., .w, The Ethics of tax evasion: A survey of Accounting, Business and Economics Students in Hong Kong Barry University. Simon S.M.H. Hong Kong Baptist University
Negi, D. S., 1989. Fuzzy Analysis and Optimization, PhD Dissertation, Department of Industrial Engineering, Kansas State University.
Richardson, G. 2008. Determinants of Tax Evasion: A Cross-Country Investigation, Journal of International Accounting, Auditing and Taxation,Vol,15, pp150-169
Saeedi, P. 2009. Tax Accounting in Iran, Tehran, Termeh Press.
Zhou Quan, Huang Weilai, Zhang Ying. 2010. Identifying success factors in emergency Management Using a fuzzy DEMATEL Method, Safety Science, 35(3), 828–835.