Measuring effective components in trust and social participation for tax policy

Subject Areas : Public Policy In Administration

Alireza Rostami ¹ , Abass Toolooee eshlagi ² , Reza Radfar ³

1 - PhD student in Industrial Management, Department of Management and Accounting, Roudhen Branch, Islamic Azad University, Roudhen, Iran
2 - Professor, Department of Industrial Management, Faculty of Management and Economics, Science and Research Unit, Islamic Azad University, Tehran, Iran
3 - Associate professor in the field of industrial management, Faculty of management & economy, Sciences & researches Branch, Islamic Azad University, Tehran, Iran; [e-mail]

Received: 2022-09-19 Accepted : 2024-02-12

Keywords: system dynamics, trust and public participation, tax, scenario,

Abstract :

Todays, tax revenues play an important role in financing governments. The issue of increasing tax revenues and possible ways for this increase is an attractive issue for governments. Especially in a single-product economy like Iran, whose main source of income is the volatile and unpredictable oil income. This research aims, while briefly introducing the presented models and classifying them, effective factors in increasing tax revenues and evaluating public trust and participation in the field of taxation have been examined and identified with a meta-integration approach, and the main components of this model include legal factors, social factors, there are cultural factors, managerial factors, political factors and managerial factors. Then, in order to better understand the variables affecting this relationship and understand the existing dynamics, using the approach of system dynamics modeling and drawing causal-loop diagrams (CLD), a model for evaluating trust and public participation in the field of taxation is presented and finally simulated so It was done by Vensim software. The simulation results indicate the positive effect of economic factors on public trust and participation in the tax field, with the point that the effect of economic factors is greater than the simultaneous application of all components.