tax evasion

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 - 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.
Alireza Jalali saeed daeeikarimzadeh mehraban hadi paykani

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 j More

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, the reduction of tax evasion will lead to an i ncrease in public trust in this system. The results show that the tax system is the basis for improving transparency due to its supervision and requirements. Transparency also has a positive and significant effect on reducing tax evasion in this area. Also, the reduction of tax evasion will lead to an increase in public trust in this system. Manuscript profile

Open Access Article

3 - Solutions for Preventing Tax Evasion in Value Added Tax System
Yegane Mousavi Jahromi Farhad Tahmasbi Baldaji Narges Khaki

This paper discuses twelve different methods of value added tax evasion and explores solutions for preventing each one. The solutions that are suggested are as followed: determining reasonable tax rates, preventing multiplicity in tax rates, improving social norms and t More

This paper discuses twelve different methods of value added tax evasion and explores solutions for preventing each one. The solutions that are suggested are as followed: determining reasonable tax rates, preventing multiplicity in tax rates, improving social norms and tax culture, investing in four parts of technology (Facility, Ability, Framework and Fact), creating a suitable database and harmonized operation of other related organizations.  Manuscript profile

Open Access Article

4 - The Role of Gender, Machiavellianism and Emotional Manipulation in Tax Avoidance
Hossein Esmaeli komar olia Bahman Banimahd sina kheradyar

This study investigate the effect of psychology variables such as Machiavellianism and emotional manipulation on tax evasion in two groups of men and women of accountants. For this purpose, We selected  428 of accountants and financial managers of the Tehran stock More

This study investigate the effect of psychology variables such as Machiavellianism and emotional manipulation on tax evasion in two groups of men and women of accountants. For this purpose, We selected  428 of accountants and financial managers of the Tehran stock exchange listed firms . The theoretical foundations of this research collected by the archival research, also, research data collected through the questionnaire. The hypothesis test is conducted by multivariable regression. The results show that , in women sample, there is no significant relation between Machiavellianism and tax evasion. But, emotional manipulation has a positive and significant  relation with tax evasion. Also in men sample, the research results is the opposite. In this sample, Machiavellianism  has a direct and significant relation with tax evasion, however, emotional manipulation has no any significant  relation with tax evasion. So, We conclude  that tax avoidance is observed among two groups of males and females. However, different  psychological factors could affect it.  Manuscript profile

Open Access Article

5 - 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

6 - Investigating the Impact of Financial Freedom and Investment on Tax Evasion: A Quantile Regression Approach
Naser Yousefnezhad Ali Akbar Farzinfar Hossein jabbari mehdi safari griyly Hasan Ghodrati

Taxes play a key role in combining government revenues and can help governments achieve the three goals of resource allocation, revenue distribution, and economic stability. There are several factors that affect tax evasion, one of the most important of which is the ope More

Taxes play a key role in combining government revenues and can help governments achieve the three goals of resource allocation, revenue distribution, and economic stability. There are several factors that affect tax evasion, one of the most important of which is the openness of markets (financial freedom and freedom of investment). Therefore, in this study, the effect of financial freedoms and investment on tax evasion in the period 2000-2020 has been studied using the quantitative regression method. The results of model estimation show that higher monetary freedom (low inflation), financial freedom and investment freedom have negative, positive and negative effects on tax evasion, respectively. Also, the impact of property rights on tax evasion is negative and significant, and the guarantee of personal property by the government has reduced the rate of tax evasion. In addition, rule of law also has a significant negative impact on tax evasion. Because the rule of law is high, it increases people's confidence in the strict implementation of laws, especially tax laws, and reduces the possibility of tax evasion. At the significance level of 5%, the impact of government spending and the agricultural sector share variable (percentage of GDP) on tax evasion was positive but not statistically significant. In contrast, the effect of religion (percentage of Muslim population) and unemployment rate on tax evasion are negative, positive and significant, respectively. Manuscript profile

Open Access Article

7 - The Relationship between Tax Evasion and Future Stock Price Crash Risk: Evidence from Companies Listed in Tehran Stock Exchange (TSE)
Mahdi Moradi Mohammadali Bagherpour Velashani Amin Rostami

In this study, the relationship between tax evasion and future stock price crash risk of Companies listed in Tehran stock exchange (TSE), based on data from 70 companies during the years 2005-2012 is examined. To do this, two hypothesis were specified. The statistical m More

In this study, the relationship between tax evasion and future stock price crash risk of Companies listed in Tehran stock exchange (TSE), based on data from 70 companies during the years 2005-2012 is examined. To do this, two hypothesis were specified. The statistical methods used in testing hypotheses are logistic and panel data regression. Findings show that tax evasion is positively associated with future stock price crash risk. This finding is consistent with the following view: Tax avoidance facilitates managerial rent extraction and bad news hoarding activities. The hoarding and accumulation of bad news for extended periods lead to stock price crashes when the accumulated hidden bad news crosses a tipping point, and thus comes out all at once. Moreover, the second hypothesis, the positive relation between tax evasion and crash risk is attenuated when firms have strong external monitoring mechanisms such as institutional investors and non executive directors, was not approved. Manuscript profile

Open Access Article

8 - The Impact of Investors' Behavior on Tax Management Approaches in Tehran Stock Exchange
Nazanin Bashirimanesh Saeed Moinfard

Purpose: The purpose of the present study is to review the effect of investors' behavior on tax management approaches.Method: In this research, approaches to tax management including tax evasion, tax avoidance, and tax aggressiveness were studied. To this aim, panel dat More

Purpose: The purpose of the present study is to review the effect of investors' behavior on tax management approaches.Method: In this research, approaches to tax management including tax evasion, tax avoidance, and tax aggressiveness were studied. To this aim, panel data method based on the annual data obtained from accepted corporations in Tehran Stock Exchange during 2014-2021 were used. Finally, 127 corporations were chosen as the sample by systematic deletion technique and data analysis was done by Stata (version 16/with 95% confidence). To measure sentimental tendency and herding behavior of investors, EMSI index and Huang and Salmon Model (2006) were used.Findings: The experimental evidence and results of the research indicate that investors' behavior has a significantly positive effect on tax management approaches. That is to say, with the increase of sentimental and herding behavior among the investors, the directors' tax management in corporations improves.Conclusion: The research results showed that investors' behavioral variables (herding behavior and sentimental tendency) have a direct and positive effect on tax management approaches in corporations. It means that as investors' herding behavior and sentimental tendency increases, tax evasion, tax avoidance and tax aggression goes up, too. Therefore, investors' behavior is confirmed to be an important element to disturb order in financial markets. The results of this research can be effective to improve politicians and investors' decision-making for proper orientation towards the stock market and its consistent management.  Manuscript profile

Open Access Article

9 - A Study of the Effect of Gender Diversity in Board of Directors on Tax Evasion Considering the Moderating Role of Social Accountability
Hossein Ahmadpour Akbar Kanani

10.22034/sebaa.2023.704614

Purpose: The purpose of the present research is to study the impact of gender diversity in board of directors on tax evasion considering the moderating role of social accountability in corporations accepted in Tehran Stock Exchange during 2014 to 2021. Method: The rese More

Purpose: The purpose of the present research is to study the impact of gender diversity in board of directors on tax evasion considering the moderating role of social accountability in corporations accepted in Tehran Stock Exchange during 2014 to 2021. Method: The research statistical population consisted of all corporations accepted in Tehran Stock Exchange, among which 105 companies were chosen as the study sample. Multivariate linear regression statistical analysis was used for the research hypothesis testing. Panel data were used for the hypothesis testing. Results: The research results showed that gender diversity in board of directors has a significantly positive relation with social accountability. Moreover, gender diversity in board of directors has a significantly negative relation with tax evasion. Social accountability intensifies the correlation between gender diversity in board of directors and tax evasion. Conclusion: With regard to the impact of gender diversity on board of directors, it is suggested to the managers, investors, and creditors to pay more attention to gender diversity in board of directors in order to avoid the abusive behavior of directors and corporate tax evasion. Besides, it is recommended to the tax auditors to monitor companies that have social irresponsibility because they have higher risk of tax evasion. Managers of corporations which have more social accountability can take measures to attract more investment by giving transparent financial statements and highlighting their accountability to the investors. Manuscript profile

Open Access Article

10 - Firm Value, Tax Evasion, Tax Planning Opportunity and Financial Crisis of Firms
Navid Paidarmanesh Alireza Mehrazin Mohammad Reza Abbas zadeh Abolghassem Massihabadee

10.22034/amfa.2023.1967020.1795

The purpose of this research is to investigate the reasons for tax evasion in companies, which uses two independent variables (financial constraints and tax planning opportunities) and tow dependent variable (firm value and tax evasion by tax difference method) in the f More

The purpose of this research is to investigate the reasons for tax evasion in companies, which uses two independent variables (financial constraints and tax planning opportunities) and tow dependent variable (firm value and tax evasion by tax difference method) in the form of 13 models. The 11 indicators have been considered for the variable of financial constraints of companies, and the model is implemented for all these indicators. The research was conducted in the 5-year period from 2015 to 2019 in the Tehran Stock Exchange, and Eviews software was used to analyse the data and fit them for 3 research hypotheses. The results of the research show that the opportunity for tax planning has a negative effect on the value of the company, and the increase in the opportunity for tax planning and subsequently tax evasion causes a decrease in the value of the company. Also, the research results showed that there is a significant relationship between tax planning opportunity and tax evasion (by tax differences method) of companies, while there is no positive relationship between financial constraints and tax evasion (by tax difference method) in companies that have tax planning opportunities. Manuscript profile

Open Access Article

11 - Investigating impact of uncertainty of economic macro-variables on tax management using Fama Macbeth Two-Step Regression
Hashem Kavianifard shokrollah khajavi Fariborz Avazzadeh Fath

The main purpose of this study is to investigate the impact of economic uncertainty criteria on tax management in accepted companies in the Tehran Stock Exchange. In this study, we used three criteria of tax management including tax avoidance, tax evasion and Tax aggres More

The main purpose of this study is to investigate the impact of economic uncertainty criteria on tax management in accepted companies in the Tehran Stock Exchange. In this study, we used three criteria of tax management including tax avoidance, tax evasion and Tax aggression, as well as measuring economic macro-variables uncertainty from four criteria of GDP, inflation, exchange rates and interest rates using the Arch and Garch indexes. To this end, three hypotheses have formulated to investigate this issue and the data of 108 company members Tehran Stock Exchange have collected and analyzed for the period of 2011-2018. The research regression model has investigated and tested using Fama Macbeth two-step method. The final results show that the economic uncertainty criteria (GDP growth, inflation rate, exchange rate and interest rate) have a positive and significant impact on all three criteria of tax management namely tax avoidance, tax evasion and Tax aggression. Manuscript profile

Open Access Article

12 - Presenting a model for predicting tax evasion guilds based on Data mining techniques
Mohammad Ghasemi Sadegh Abedi Ali Mohtashami

In this research, considering the importance of the topic and deficiency in previous researches, amodel for predicting tax evasion of guilds based on data mining technique is presented. Theanalyzed data includes the review of 5600 tax files of all guilds holding tax cod More

In this research, considering the importance of the topic and deficiency in previous researches, amodel for predicting tax evasion of guilds based on data mining technique is presented. Theanalyzed data includes the review of 5600 tax files of all guilds holding tax codes in Qazvinprovince during the years 2014-2019. The tax file related to guilds is in five tax groups includethe guild group of owners of notary public offices, the guild group of real estate agencies, theguild group of catering halls, restaurants and related businesses, the guild group ofcommunication services, and the guild group of exhibitions and auto accessories stores andrelated businesses. For modeling, the classification model including the decision tree algorithmwas used. The results indicate that the coverage criterion is 68%, the Kappa criterion is 0.612,which indicates the good performance of the modeler. Also, using the Cross Validationtechnique, the validity of the prediction model was tested in order to more reliably estimate thepercentage of modeling performance. The accuracy criterion equal to 67.79% shows theappropriate reliability for the prediction model. The results of this research can be utilized informulating operational strategies based on data mining to predict the tax evasion of guilds in theprovinces. Manuscript profile

Open Access Article

13 - Studying and Identifying the Effective Factors on Tax Evasion by Fuzzy DEMATEL-Method
Maisam Zanganeh Elham Ashouri Sheikhi Ahmad Abdollahi

10.22094/joie.2018.538228

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Open Access Article

14 - Assessing Tax Evasion Methods in Free-Trade Zones
javad ghanbari nejad mehdi salehi ahmad pifeh

10.30495/ecomag.2024.1998503.1081

AbstractPurpose: This paper aims to assess different tax evasion methods in the free-trade zones of Iran. In other words, this paper seeks to answer the question of “whether the cultural, economic, and political factors, tax compliance, tax evasion, and tax rates More

AbstractPurpose: This paper aims to assess different tax evasion methods in the free-trade zones of Iran. In other words, this paper seeks to answer the question of “whether the cultural, economic, and political factors, tax compliance, tax evasion, and tax rates (tax fairness) can cause tax evasion in free trade zones of Iran or not”.Design/methodology/approach: The study method is practical in terms of the objective and descriptive survey based on the method. The study's statistical population comprises all employees and experts of the customs office and Tax Affairs Administration of the free-trade zones, including 480 employees of the tax administration and 400 employees of the customs office using the Cochran Sampling method as the sample of the study. This paper uses the PLS tests to assess the effect of independent variables on the dependent ones.Findings: The study results show that the cultural, economic, and political factors, tax compliance, tax evasion, and tax rates (tax fairness) have a positive and significant effect on tax evasion and tax avoidance in the free-trade zones of Iran.Originality/value: Since no study has been carried out so far on different tax evasion methods in the free-trade zones of Iran, results can provide users with helpful information and contribute to the development of science and knowledge. Practitioners can give beneficial information since this paper was carried out in Iran with peculiar political-economic conditions (severe economic sanctions, highly intensive inflation, and eight years of imposed war). Manuscript profile

Open Access Article

15 - بررسی اثر راهبری شرکتی و ریسک شهرت بر رابطه بین حداقل‌سازی هزینه مالیات و واکنش قیمت سهام
علی اسماعیل زاده مهدی اسکافی اصل فرزاد ناظمی

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Open Access Article

16 - 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

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