Presenting an interpretative structural model of factors affecting tax compliance improvement using the Grounded theory method

Subject Areas :

mehdi khedri ¹ , habib piri ^{2 *} , reza sotudeh ³

1 - PhD student of accounting department, Zahedan branch of Islamic Azad University, Zahedan, Iran.
2 - Assistant Professor, Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran (corresponding author).
3 - , Department of Accounting, nikshshr Branch, Islamic Azad university, nikshahr, Iran

Received: 2023-07-01 Published : 2025-07-08

Keywords: Tax, Taxable income, Tax declaration, Improving tax compliance,

Abstract :

Tax is one of the influencing factors on accounting procedures, and financial statements prepared by accounting are the basis for calculating taxable income. The dual approach between the Tax Administration as the custodian of tax collection on the one hand and the taxpayers on the other hand with the category of taxation and provincial tax has become an important factor and a big challenge in tax collection. The method of conducting the present research is mixed (qualitative-quantitative). The sampling method in the qualitative section was targeted and using semi-structured exploratory interviews with 15 people, who were mainly university professors and managers in the tax field, and interviews were conducted until theoretical saturation was reached. The sampling method in the quantitative section was stratified randomly, and 384 people were selected based on Cochran's formula. In this section, a researcher-made questionnaire designed based on the codes obtained in the qualitative phase has been used to evaluate the improvement of tax compliance with the grounded theory method The validity and reliability of the components were checked and the Cronbach's alpha of all the above components was 0.7 and during that; The most important components of improving tax compliance were measured using the grounded theory method. In the quantitative part, the validity of the research model was confirmed through structural equation method, and it was found that the selection of concepts, dimensions and indicators was highly accurate and could provide a suitable framework for compiling the tax perspective document.