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The model of attitudinal factors affecting tax payment using the self-assessment system of taxpayers of the whole country
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Ehsan Besharati   1, Fashid Kheyrollahi2 , Rohollah Jamshidpoor3 |
1- PhD student, accounting department, Kermanshah branch, Islamic Azad University, Kermanshah, Iran. , ehsan3343261@gmail.com
2- Assistant Professor
3- Assistant Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran |
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Abstract: (125 Views) |
The present study was conducted with the aim of designing a model of attitudinal factors affecting tax payment using the self-assessment system of taxpayers of the whole country. The research is of a mixed type in terms of the research method, exploratory in terms of the purpose, and applied in terms of the degree of application of the research. Therefore, in the first stage of the research, using a qualitative questionnaire, the main attitudinal factors affecting tax payment were identified and a quantitative (descriptive) questionnaire was designed using content analysis. Using the Cochran formula, the statistical population of this research was considered equal to 384 real taxpayers in Tehran province. The collected data has been analyzed using SPSS22 & Smart-PLS software in the form of descriptive statistics and inferential statistics. The results of the research showed that risk aversion is the norm, ethics, tax justice, perceived risk and obligation to pay taxes; Risk aversion with an impact factor of 0.194, norm with an impact factor of 0.215, ethics with an impact factor of 0.211, tax justice with an impact factor of 0.265, perceived risk with an impact factor of 0.173, obligation to pay taxes with an impact factor of 259 0.0, have a positive effect on paying taxes of taxpayers of the entire country. |
Article number: 13 |
| Keywords: tax, attitude, self-evaluation system, risk-taking, norm and ethics |
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Full-Text [PDF 719 kb]
(37 Downloads)
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Article type: Research |
Subject:
Special
Received: 2023/09/4 | Accepted: 2023/11/6 | Published: 2024/03/18
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