hadi paykani.mehraban
Abstract Considering the importance of tax function in the country's economy, it is necessary to reform the tax system and eliminate its deficiencies. Public acceptance is actually the level of society's trust in the country's tax structure and the assurance that tax justice is observed on the one hand and that the collected tax is spent on the development of the country on the other hand. On the other hand, tax evasion has always been one of the major concerns of governments in order to get closer to tax justice while providing maximum tax revenue, so the purpose of this research is to provide a proposed model for reforming Iran's tax system with two approaches of increasing public acceptance and reducing tax evasion. . The current research was conducted with a combined approach (combining qualitative and quantitative methods). In the qualitative part, the conceptual model of the research was designed by asking the opinions of 32 tax experts and through an open questionnaire. In the quantitative stage, through a statistical sample consisting of 112 informed people, the model designed with the structural equation modeling (PLS) approach was tested. The results show that the tax system is the foundation for the promotion of transparency due to its supervision and requirements. Transparency also has a positive and significant effect on reducing tax evasion in this area. Also, reducing tax evasion will increase public trust in this system.
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Vol.1,
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4
- WinterYear
1402]
Hassanzadeh Deloi.Asadolah
Designing the development model of surrogate parenting with a qualitative approach (case study: managers of Mashhad University of Medical Sciences)
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Vol.1,
Issue
3
- AutumnYear
1402]
Heydari.Marzieh
Investigating the relationship between psychological well-being and job performance with the mediating role of emotional commitment and moderating job insecurity
[
Vol.1,
Issue
1
- SpringYear
1402]
Heydari.Marzieh
The mediating role of student satisfaction in the relationship between service quality and loyalty of graduate students of the University of Isfahan
[
Vol.1,
Issue
2
- SummerYear
1402]
Hosseini Khou.Seyed Alireza
Processing the management model of learning skills in the primary period, in the education system
[
Vol.1,
Issue
4
- WinterYear
1402]
Hosseinpour.Mohammad
A look at the role of effective factors on the establishment model of knowledge management in Farhangian University of Khuzestan province
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Vol.1,
Issue
3
- AutumnYear
1402]