Designing a Tax Compliance Model for Companies (Taxpayers) from the Perspective of the Role of Government and Social Conditions
محورهای موضوعی : International Journal of Finance, Accounting and Economics Studiesfatemeh hesni moghdam 1 , Ghodratollah Talebnia 2 , hamid reza vakilifard 3
1 - PhD Student, Department of accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 - Department of accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran gh_talebnia@yahoo.com
3 - Department of accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
کلید واژه: Tax Compliance, Political Relations, Government Ownership, Social Conditions,
چکیده مقاله :
Purpose: Social and cultural conditions prevailing in the society in the degree of desire for tax
compliance The main purpose of this study is to investigate the role of government on tax
compliance and political relations of companies.
Design/methodology/approach: In this research, a survey method and a researcher-made
questionnaire have been used. Statistical analysis has been performed for statistical analysis of
relationships using LISREL and SPSS software. The target population is all auditors and chief
auditors of the General Directorate of Taxation of large taxpayers. In a community of 4830
people according to Cochran's formula, 356 people have been selected and a questionnaire has
been distributed among them. Cronbach's alpha statistic was used to evaluate the reliability of the
questionnaire. In all cases, the values obtained from this statistic indicate the appropriateness of
the reliability of all target items in the questionnaire.
Findings: Finally, after statistical analysis, it was found that designing a tax compliance model for
companies is possible due to the role of government. The government, through the country's tax
authority as the oversight body, can also improve corporate tax compliance according to social
conditions.
Purpose: Social and cultural conditions prevailing in the society in the degree of desire for tax
compliance The main purpose of this study is to investigate the role of government on tax
compliance and political relations of companies.
Design/methodology/approach: In this research, a survey method and a researcher-made
questionnaire have been used. Statistical analysis has been performed for statistical analysis of
relationships using LISREL and SPSS software. The target population is all auditors and chief
auditors of the General Directorate of Taxation of large taxpayers. In a community of 4830
people according to Cochran's formula, 356 people have been selected and a questionnaire has
been distributed among them. Cronbach's alpha statistic was used to evaluate the reliability of the
questionnaire. In all cases, the values obtained from this statistic indicate the appropriateness of
the reliability of all target items in the questionnaire.
Findings: Finally, after statistical analysis, it was found that designing a tax compliance model for
companies is possible due to the role of government. The government, through the country's tax
authority as the oversight body, can also improve corporate tax compliance according to social
conditions.
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