Taxpayer

Open Access Article

1 - Collecting Tax Based on the Use of Governmental Resources and Facilities
GholamReza Rezaei Mohammad Sadeghzadeh Maharluie Mitra Shouraki

Objective: The purpose of the present research in the first stage is to investigate tax evasion and satisfaction from the point of view of tax payers and investigate government expenses from the point of view of tax staffs in the current state of tax collection in the c More

Objective: The purpose of the present research in the first stage is to investigate tax evasion and satisfaction from the point of view of tax payers and investigate government expenses from the point of view of tax staffs in the current state of tax collection in the country. In the second stage, this research seeks to present a new model regarding the method of calculating and collecting taxes based on the use of government resources and facilities. Manuscript profile

Open Access Article

2 - The Model for Assessing and Prioritizing Effective Requirements in Marketing and Augment of Tax-payer satisfaction in National Tax Administration of Iran
H. Nezakati Alizade, R. Golzar Adabi

In this research for the first time in Iran; we try to distinguish effective factors of customer satisfaction by prioritizing requirement of the tax organization with the use of Kano and SERVQUAl models. We determine that the tax is the most important finance More

In this research for the first time in Iran; we try to distinguish effective factors of customer satisfaction by prioritizing requirement of the tax organization with the use of Kano and SERVQUAl models. We determine that the tax is the most important finance policy instrument to achieve economic growth social equity and regulation of many economic sectors. The last experiences of the tax system in Iran and other countries indicate that customer cooperation is the most effective way to achieve the goals of tax organization in every country. In this research, by use of three hypotheses exploratory research project; surveying research and accidental sampling the necessarily statistical information of 297, people from the north, south, west, and east tax administrations was collected by the reliable method (standard, approved by supervisor and advisor) and a valid questionnaire (by use of Cronbach alpha indication with the result of 85 percent). The achieved results indicate that prioritizing the tax organization is based on SERVQUAL factors (reliability, responsiveness, tangible, assurance, empathy); Kano model (basic, performance, attractive requirement), and the integration model. Manuscript profile

Open Access Article

3 - Sociological explanation of tax evasion and its role on the level of social welfare of taxpayers in the metropolis of Tehran in the years 2015 to 2015
Reza Makhdumi javan Mehrdad Mohammadian Mohammad Alipour

10.30495/jisds.2023.76275.11989

 his study aimed to identify the sociological factors of tax evasion and its role in the social welfarelevels of taxpayers. The research had a mixed-method type (qualitative-quantitative). In the qualitative phase,the statistical population consisted of all elites More

 his study aimed to identify the sociological factors of tax evasion and its role in the social welfarelevels of taxpayers. The research had a mixed-method type (qualitative-quantitative). In the qualitative phase,the statistical population consisted of all elites and sociologists in the national economic, development, andsociological fields and they were selected using the convenience-purposive sampling method (60 samples untilsaturation). In the quantitative phase, the statistical population consisted of all taxpayers in District 12 ofTehran with a population of more than 100,000 people. A total of 383 samples were selected using Cochran'sformula based on random cluster sampling. The semi-open or semi-structured interviews were used in thequalitative phase, and the researcher-made questionnaire, which was designed based on interviews and theircoding, was utilized in the quantitative phase. The questionnaire validity was determined using the contentvalidity ratio (CVR), the construct validity of the research tool was obtained using the Kaiser-Meyer-Olkin test,and then the reliability of the tool was determined using the Cronbach's alpha method. In the qualitative phase,similar studies and in-depth interviews with elites and sociologists were conducted to identify the effectivefactors. Thereafter, the clustering and coding stages were performed to obtain the main concepts based on whichthe theoretical model was presented and the hypotheses were developed. In the quantitative phase, parametricstatistics such as regression were used after ensuring the existence of parametric conditions, i.e. the normality ofdistribution, continuity of variables, and equality of variances.  Manuscript profile

Open Access Article

4 - Taxpayers Attitudes towards Electronic Tax System
Rouhollah Nozari Alireza Shahabi

Information technology development in taxation process is of the most basic transformations. In another word, the electronic filling has had wide effects on tax planning and management. The Iranian government has set steps for converting to a full body electronic govern More

Information technology development in taxation process is of the most basic transformations. In another word, the electronic filling has had wide effects on tax planning and management. The Iranian government has set steps for converting to a full body electronic government recently. One of the super prominent sections in e-Government is electronic tax filing system. Therefore a fully online taxation system has set up lately which is called Integrated Tax System (ITS). The succession of the new system mostly depends on different factors such as adaption by users. Hence in this paper influencing factors affecting adoption of the electronic tax system in Fars Province has been studied. Information technology acceptance model developed by Davis has been accepted and a questionnaire containing 17 professional questions has been distributed among 317 taxpayers and 279 of them have been collected. The statistical method of structural equation modeling has been used to analyze data. Results reveal that information technology knowledge and ease of use along with trust in systems are the most influencing items in accepting electronic tax filing systems in Iran. Manuscript profile

Open Access Article

5 - Designing and presenting a model of the influence of national media creative programs on the development of tax culture
Gholam reza Gheblehei Ali Akbar Farhangi Abdolreza Songhai

The present study aims to investigate the models by which creative programming in IRIB (Iran’s national broadcasting organization) could influence tax culture. The study is meant to have practical implications and is qualitative in nature. The necessary data was c More

The present study aims to investigate the models by which creative programming in IRIB (Iran’s national broadcasting organization) could influence tax culture. The study is meant to have practical implications and is qualitative in nature. The necessary data was collected by touching upon the theoretical fundamentals through resorting to books, journals, and relevant papers and the initial blueprint of the research was formulated. The protocols of the interviews were come up with based on the elicited layout and semi-structured interviews were conducted with 30 prominent figures in the realms of tax and media. The researcher made use of a targeted non-probability sampling namely Snowball to reach theoretical saturation. The interviews were interpreted and coded using thematic analysis and the application applied was Maxqda2020. The aspects and variables of the impact of IRIB on fostering tax culture were elicited through thematic analysis and interviews with experts. Meanwhile model refinement was accomplished through two rounds of Delphi with a separate group of experts comprising 94 axial codes and 10 main themes. The elicited model was validated in a Delphi panel participated by experts using Kendall's coefficient of concordance. The findings of the study in qualitative terms indicate the influence of IRIB on developing tax culture includes 10 main themes which would break into three categories namely social responsibility, media function, and underlying factors. In conclusion, taking heed of the impact of different aspects of IRIB on tax culture can come to aid for policymakers and rulers in order to accelerate the development of tax culture and consequently implement other parameters of development. Manuscript profile

Open Access Article

6 - Analyzing the effects of social trust on tax culture (Case study of taxpayers in Nowshahr and Chalous)
Ebrahim Hosseini norian Ali Rahmani Sefollah Farzaneh

10.30495/jss.2021.1941681.1383

one of the sources of government revenue is tax revenues, understanding the tax culture is an absolute necessity in scientific research or applied planning. Therefore, this article was conducted to investigate the relationship between social trust and tax culture. The r More

one of the sources of government revenue is tax revenues, understanding the tax culture is an absolute necessity in scientific research or applied planning. Therefore, this article was conducted to investigate the relationship between social trust and tax culture. The research method was survey and the necessary information was collected using a questionnaire. All taxpayers referring to the tax office of Nowshahr and Chalous cities were selected as the statistical population, whose number is equal to 24,500 people. The sampling method is stratified and the sample size according to Cochran's formula is 400 people. The findings show that the average tax culture is 3.59. Organizational performance and justice has the lowest and the desire to pay taxes has the highest average. The average social trust is equal to 3.09. Fundamental trust has the highest (3.34) and institutional trust has the lowest (2.95), the average. The results show that there is a significant correlation between social trust and its dimensions with tax culture. Their correlation coefficient is 0.766. The more social trust there is, the greater the level of tax culture among them. The fundamental trust dimension has the highest correlation (0.727) and the generalized trust dimension has the lowest correlation (0.703) with the tax culture. About 34% of changes in tax culture can be explained by social trust. The result is that more attention to trust, whether in the form of social trust or institutional or abstract trust, can play a role in increasing tax actions and reducing tax evasion. Therefore, in order to strengthen and promote the tax culture, it is necessary to increase social trust. Individuals perform tax actions because they have good social relationships or trust in each other because of their trust in the government or tax officials. Manuscript profile

Open Access Article

7 - Presenting the Model of Tax Compliance with the realization approach of Resistive Economy: The Role of Internal and Psychological Factors
Seyyed Yaser Ebrahimian Jolodar Masoud Ahmadi Niloofar Imankhan

Manuscript profile

Open Access Article

8 - Civil liability of the Iranian government in misdiagnosis and collection of taxes and its social effects on the trust of taxpayers
mohamadali noormohamadi Seyd Mohamadmehdi ghamami Askar Jalalian

The subject was examined using the qualitative content analysis method.The issue of social trust of actors (taxpayers) was explained using legal and sociological perspectives such as Bourdieu, Coleman, Putnam, Fukuyama.First of all,it should be noted that taxes are the More

The subject was examined using the qualitative content analysis method.The issue of social trust of actors (taxpayers) was explained using legal and sociological perspectives such as Bourdieu, Coleman, Putnam, Fukuyama.First of all,it should be noted that taxes are the main source of government revenue for the performance of its duties,and in accordance with Article 51 of the Constitution,no taxes are levied except in the case of exemptions and tax deductions are specified by law.One of the most fundamental goals of taxation is to increase social welfare, which due to the declining law of ultimate desirability of money by taxing economic actors and reaching lower incomes and the poor, social welfare increases and is closer to justice.Studies show that whenever tax payment loses its social justification, is obedience becomes generally accepted and replaces tax compliance as a pervasive social norm in the relationship between formal and informal institutions of society.The findings indicate that the lack of transparency in tax laws and its social effects on the confidence of taxpayers means that there are different interpretations and directives for legal materials that confuse taxpayers and tax officials.herefore, transparency in the field of taxation will lead to social trust and also to the growth of social capital, and in a society where social capital is difficult, economic anomie will be created and economic anomie will lead to the maximum non-tax government selling raw It will be less accountable, so the more transparent the tax system, the more fundamentally it will transform the political economy and lead to the growth and development of a justice-based society.Since everything is political today, the role of governments in the transparent taxation process will be decisive, otherwise it will lead to the erosion of social trust, which will be a threat to the living world of tax actors. Manuscript profile

Open Access Article

9 - The Effect of Trust in Government on Voluntary Compliance of Taxpayers with the Mediating Role of Tax Justice Perception
Farnaz Hajmahmood attar Vahid Araei

10.30495/faar.2022.698391

Abstract The importance and need for tax compliance and identification of new taxpayers has increased more and more according to the conditions of the economic environment, and all governments around the world should try to achieve the desired result to meet the amount More

Abstract The importance and need for tax compliance and identification of new taxpayers has increased more and more according to the conditions of the economic environment, and all governments around the world should try to achieve the desired result to meet the amount of tax revenue.In this study, the effect of trust in government on voluntary obedience of taxpayers is considered by considering the mediating role of tax justice perception. The present paper is descriptive-survey and correlational in terms of data relationships. The statistical population was private companies whose taxpayers referred to the General Directorate of Tax Affairs of Tehran Center in the winter quarter, the total number of which was 33162. The sample size was performed using Cochran's formula and according to the technique of structural equations between 5 and 15 times the number of measures, ie 240 people, using stratified sampling method. Data collection tool is a questionnaire that after confirming its validity by calculating the Lashae coefficient and performing confirmatory factor analysis technique and its reliability by calculating Cronbach's alpha coefficient, structural equation technique has been used in laser software to investigate research hypotheses. The findings show that trust in the government influences the voluntary compliance of taxpayers with regard to the mediating role of tax justice perception. Confidence in government influences the voluntary obedience and perception of tax justice of taxpayers. The perception of tax justice also affects the voluntary obedience of taxpayers.           Manuscript profile

Open Access Article

10 - Sociological analysis of currency on the level of social welfare of taxpayers in Tehran metropolis
mhrdad mohammadian Mohammah Alipour Reza Makhdomi Javan

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 ur More

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. Manuscript profile

Open Access Article

11 - Investigating the Effects of Tax Incentives on Tax Compliance and Business Outcomes of Taxpayers Using Agent-based Modeling Approach
Foroogh Moezzi Mohammadali Keramati Mohammad Ebrahim Mohammadpour Zarandi

Taxation is one of the main incomes of the government, and the government uses tax incentives as a key tool to improve tax compliance among taxpayers. This study aimed to understand the effects of tax incentives on tax compliance and business outcomes of taxpayers. Cons More

Taxation is one of the main incomes of the government, and the government uses tax incentives as a key tool to improve tax compliance among taxpayers. This study aimed to understand the effects of tax incentives on tax compliance and business outcomes of taxpayers. Considering its purpose, this study is an applied research, and regarding its data collecting method, both field and secondary research methods have been used. In secondary research, we used books, national journals, and relevant articles form national and international databases, while in field research we used direct observations and interviews. Using various methods and tools for collecting the data, we investigated the agents, their interactions with each other and with the environment, and at the end, we analyzed the collected data using AnyLogic software, and the three hypotheses of the article were investigated. The results indicate that the tax incentives for any taxpayer can decrease the corresponding tax perception, which leads to tax compliance and change in the profitability and costs. Manuscript profile

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