Prioritizing Factors Affecting Tax Evasion

Document Type : Original Article

Authors

1 Accounting Department, Faculty of Management, University of Qom, Qom, Iran.

2 Master of Accounting, Parsa Institute of Higher Education, Babolsar, Iran

10.22034/iaar.2022.156652

Abstract

Any illegal attempt to not pay taxes, such as not giving the necessary information about taxable income and benefits to the authorities, is called tax evasion, and determining the level of tax evasion and having a better understanding of its reasons will help in the process of finding mechanisms to prevent it or reduce its intensity. the purpose of this study is to prioritize effective factors on tax evasion. For this purpose, by collecting the necessary information through library method and then distribution of questionnaire in two stages, the collected data were analyzed using Fuzzy Analytic Hierarchy Process method. the statistical population studied in this study is senior managers, staff managers and active experts who have a working relationship in different units and departments of the tax administration, among which 20 were selected as samples. To determine the importance and ranking of the main factors of the main factors and effective sub - factors on tax evasion, Group Fuzzy Analytic Hierarchy Process (GFAHP) has been used. The results of the prioritization of research variables have shown that the the most important main factor for tax evasion is the determined executive factor and the main economic - environmental and legal factors in the next priorities.

Keywords

Accounting and Auditing Research
Volume 14, Issue 54
July 2022
Pages 187-202

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