Sociological analysis of currency on the level of social welfare of taxpayers in Tehran metropolis

Subject Areas : Development

mhrdad mohammadian ¹ , Mohammah Alipour ² , Reza Makhdomi Javan ³

1 - Assistant Professor, Department of Social Sciences, Khalkhal Branch, Islamic Azad University, Khalkhal, Iran.
2 - Assistant Professor, Department of Accounting, Khalkhal Branch, Islamic Azad University, Khalkhal, Iran
3 - Doctoral student of Khalkhal branch of Azad University

Received: 2023-12-16 Accepted : 2024-06-22 Published : 2024-06-23

Keywords: Tax Evasion, Social Welfare, Taxpayers,

Abstract :

Sociological analysis of currency on the level of social welfare of taxpayers in Tehran metropolis The present sociological analysis of currency on the level of social welfare of taxpayers in Tehran metropolis. The research population consisted of all taxpayers in urban district 12, Tehran, which accumulates to over 100,000 individuals. A sample size of 383 people was calculated using Cochran's formula, who were selected through randomized cluster sampling and responded to a researcher-made questionnaire. The research tool was a researcher-made questionnaire whose validity was evaluated using Content Validity Ratio (CVR), construct validity was measured using the Kaiser-Meyer test, and reliability was investigated using Cronbach’s alpha. Having ensured parametric conditions including data distribution normality, variables’ continuity, and equality of variances, parametric statistics such as regression were applied. Results revealed that the sociological factors of tax evasion, tax culture, tax transparency, tax justice, tax laws and regulations, and demographic, cultural, and social conditions of taxpayers affected their social welfare and its indices.