Review on the Impact of the Effective Factors for the Promotion of Taxpayers Compliance ( Legal Persons ) from the Viewpoint of tax officers in the City of Tehran (Case Study: Tax General Directorate in Large Tax Payers)

Subject Areas : Journal of Cultural Management

رشید میرمحمدی ¹ (مسئول مکاتبات)
رحیم قربانی ² (ندارد)
حسین وظیفه دوست ³ (ندارد)

Received: 2014-09-10 Accepted : 2014-09-10 Published : 2011-06-22

Keywords: Tax, Tax Compliance, tax payers, tax officers, Legal Persons,

Abstract :

Introduction and Purpose: Tax revenues, in most countries of the world include a considerable portion of the entire budget; however, this portion is not significant inside Iran, due to the reliance of the State on the oil revenues and noncompliance of the taxpayers. In order to establish and promote tax compliance, the parameters resulting in the compliance shall be duly identified, so that with the participation and cooperation of taxpayers, the tax revenues are increased. This study aims at the examination of the impacts of different effective parameters on the promotion of taxpayers' compliance from the viewpoints of Large Taxpayers Unit (LTU) employees of the City of Tehran. It is hopeful that the conclusions of the study and their due application may lead to the promotion of the compliance and satisfaction of taxpayers and finally result in the promotion of efficiency and effectiveness of the tax system. Method: A statistical population of 233 individuals, being the employees of the Tehran LTU was targeted, 95 individuals were selected as a sample and through the application of Simple Accidental Sampling. This research is functional for the purposes of target. The Descriptive Measurement Method was applied for carrying out of the study and collection of its information. Subsequent to the collection of data through the questionnaire consisting of 20 questions, a two -sentence test was applied for the examination and analysis of the impact of each independent parameter on the dependent parameter (promotion of the taxpayers' compliance). Moreover, for further assurance, during the application of the Kolmogorov & Smirnov test and one-sample t-tests, a reexamination and reanalysis was conducted Finding and Results: The taxpayers' familiarity with the tax laws and regulations and related duties has a positive impact on their compliance. Application of tax penalties on taxpayers shall be effective on their compliance. Proper expenditure of tax revenues and declaration of the same to the taxpayers shall be positively effective on their compliance. The results of the hypotheses test of the study indicate that with the assurance level of 95%, from the viewpoints of the employees of the Directorate General of the Tehran City (LTU), no evidence was found to reject the hypotheses. These hypotheses can be effective factors on promotion of the promotion of the taxpayers' compliance.