Presenting a practical Model to Strengthen the Tax Paying Culture in Iranian Enterprises : ISM approach
Subject Areas :
Davood Kiakojouri
1
,
Karim Jahandar Lashaki
2
,
mehran maranjory
3
,
mohamad mehdi porpasha
4
1 - Faculty member of Public Management Department, Chalous Branch, Islamic Azad University, Chalous, Iran
2 - I don't have
3 - Professor
4 - Professor
Keywords: tax payment culture, model presentation, interpretive structural modeling, enterprises,
Abstract :
The purpose of this study is to present a practical model to strengthen the culture of tax paymentin Iranian enterprises. The statistical population of the study consists of university professors and tax experts who have been selected by purposive sampling. Finally, 15 university professors and experts answered the questions in the form of structured interviews. Experts in this study were people who have at least 10 years of experience in studying, teaching or working in the field of taxation. Also, to determine the reliability of the measuring instrument, the value of ICC coefficient in terms of compatibility and absolute agreement was approved. Interpretive structural modeling approach using Matlab software was used to analyze the data in the qualitative part. The results of the interpretive modeling section showed that the final model obtained consists of 6 levels. The factor of following the tax laws in relation to the subject of research and presenting a model for strengthening the culture of paying taxes is more effective and in contrast to the factors of religion and social media have the most impact and the least impact. Also, the results of Mick Mac analysis showed the first factor(electronic infrastructure), The second factor (effective tax rate),The fourth factor (management ability and attitude), the Seventh factor (justice and trust in the tax system), And the twelfth factor (transparency of tax policies) have been research's Strategic variables.
منابع
1. ابراهيميان جلودار، سيد ياسر، احمدي، مسعود، ايمان خان، نيلوفر. (1397). تاثير عدالت و فرهنگ مالياتي بر تمكين مالياتي با در نظر گرفتن نقش نگرش موديان- در نظام اداري ايران، فصلنامه علوم مديريت ايران، 13(49)، 135-111.
2. ایمانی خوشخو، محمد حسین، امیر مستوفیان، طیبه. (1396). ارتقای فرهنگ مالیاتی و تأثیر آن بر گسترش چتر مالیاتی و شناسایی مؤدیان جدید، پژوهشنامه مالیات، 37(85)، 145-117.
3. بی زوال، حسین. (1399). بررسی مولفه های موثر بر ارتقاء فرهنگ و تمکین مالیاتی مودیان سازمان امور مالیاتی کشور (مطالعه موردی: اداره کل امور مالیاتی استان آذربایجان غربی)، فصلنامه چشم انداز حسابداری و مدیریت، 3(23)، 46-29.
4. خواجوی، شکراللهی، کرمشاهی، بهنام. (1397). پدیدارشناسی نقش نگرش فردی بر اخلاق مالیاتی و تمکین مالیاتی، دوفصلنامه حسابداری ارزشی و رفتاری، 3(5)، 208-187.
5. درویشی، باقر، محمدیان، فرشته. (1396). بررسی مقایسه ای نظام مالیاتی ایران با اصلاحات مالیاتی دهه 1990با تاکید بر مالیات بر مجموع درآمد. پژوهشنامه مالیات، 81، 70-116.
6. سالاری، ابوذر. (1390). بررسی تاثیر نظام مالیاتی بر فضای کسب و کار. مجله اقتصادی، 9(10) ، 111-130.
7. شکرخدایی، فریده، سلاطین، پروانه. (1397). تأثیر فناوري اطلاعات و ارتباطات بر درآمدهاي مالیاتي در گروه کشورهاي منتخب با تأکید بر فرار مالیاتي، پژوهشنامه ي علمي پژوهشي اقتصاد کلان، 13(25)، 132-107.
8. عزیزی روشن، مسعود. (1393). بررسی تأثیر استفاده از خدمات الکترونیکی بر رضایت مؤدیان مالیاتی، مجله اقتصادی، 9 و 10، 40-31.
9. کرمی، غلامرضا، شهابی، علیرضا. (1395). مدل سیاست مالیاتی با تاکید بر ارزش های فرهنگی. تحقیقات مالی، 18(3)، 541-562.
10. ملازاده، محمد. (1393). عوامل موثر بر ارتقای فرهنگ مالیاتی در میان مودیان نظام مالیات بر ارزش افزوده (صنف طلافروشان) استان آذربایجان غربی. مطالعات کمی در مدیریت، 5(1)، 121-148.
11. نقی‌زاده، رضا، هاجری، مهدی، رحمان‌خسمخی، زهرا. (1398). عوامل مؤثر بر الگوی سیاستی حمایت مالیاتی از فعالیت های دانش بنیان، فصلنامه مدیریت توسعه فناوری، 7(2)، 194-161.
12. Aktaş Güzel, S., Özerb, G., & Özcanc, M. (2018). The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey, Journal of Behavioral and Experimental Economics, 78, 80-86.
13. Alstadsæter, A., Kopczuk, W., & Telle, K. (2019). Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter. International Tax and Public Finance, 26(6), 1291-1328.
14. Ashby, J. S., Webley, P., & Haslam, A. S. (2009). The role of occupational taxpaying cultures in taxpaying behaviour and attitudes. Journal of Economic Psychology, 30(2), 216–227.
15. Attri, r., Dev, n., & Sharma, v. (2013). Interpretive Structural Modelling (ISM) approach: An Overview. Research Journal of Management Sciences, 2(2), 6.
16. Brizi, A., Giacomantonio, M., Schumpe, B. M., & Mannetti, L. (2015). Intention to pay taxes or to avoid them: The impact of social value orientation., Journal of Economic Psychology, 50, 22–31.
17. Brink, W. D., & Porcano, T. M. (2016). The Impact of Culture and Economic Structure on Tax Morale and Tax Evasion: A Country-Level Analysis Using SEM. Advances in Taxation, 87–123.
18. Bohne, A., & Nimczik, J. S. (2018). Information frictions and learning dynamics: Evidence from tax avoidance in Ecuador. IZA Discussion Paper 11536. Bonn.
19. Carsamer, E., & Abbam, A. (2020). Religion and tax compliance among SMEs in Ghana, Journal of Financial Crime. https://doi.org/10.1108/JFC-01-2020-0007
20. Cassee, A. (2019). International tax competition and justice: The case for global minimum tax rates. Politics, Philosophy & Economics, doi:10.1177/1470594x19848074
21. Christensen, D. M., Dhaliwal, D. S., Boivie, S., & Graffin, S. D. (2018). Top management conservatism and corporate risk strategies: Evidence from managers’ personal political orientation and corporate tax avoidance. Strategic Management Journal, 36(12), 1918–1938.
22. Choi, J.-K., Bakshi, B., Hubacek, K., & Nader, J. (2016). A sequential input–output framework to analyze the economic and environmental implications of energy policies: Gas taxes and fuel subsidies, Applied energy(184), 830-839.
23. Chen, X., Lu, M., & Shan, Y. (2020). Changes in corporate effective tax rates during three decades in Japan. Pacific-Basin Finance Journal, 62, 101367. doi:10.1016/j.pacfin.2020.101367
24. Capasso, S., Cicatiello, L., De Simone, E., Gaeta, G. L., & ReisMourao, P. (2020). Fiscal transparency and tax ethics: does better information lead to greater compliance? Journal of Policy Modeling, In Press, doi:10.1016/j.jpolmod.2020.06.003.
25. Cyan, M. R., Koumpias, A. M., & Martinez-Vazquez, J. (2017). The effects of mass media campaigns on individual attitudes towards tax compliance; quasi-experimental evidence from survey data in Pakistan. Journal of Behavioral and Experimental Economics, 70, 10–22.
26. Di Gioacchino, D., & Fichera, D. (2020). Tax evasion and tax morale: A social network analysis. European Journal of Political Economy, 101922. doi:10.1016/j.ejpoleco.2020.101922
27. Defitri, S. Y., & Fauziati, P. (2018). The Effect of Demographic Factors and E-Filling Usage on Tax Compliance, International Journal of Engineering & Technology, 7 (3/25), 156-158.
28. Drake, K., Hamilton, R., & Lusch, S. J. (2020). Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations. Journal of Accounting and Economics, 70(1), 1-24.
29. Fochmann, M., & Kroll, E. B. (2016). The effects of rewards on tax compliance decisions. Journal of Economic Psychology, 52, 38–55.
30. DeBacker, J., Heim, B.T., & Tran, A. (2015). Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States. Journal of Financial Economics, 117(1), 122-138.
31. Drucker, J., Funderburg, R., Merriman, D., & Weber, R. (2020). Do local governments use business tax incentives to compensate for high business property taxes?. Regional Science and Urban Economics, 81, doi: 10.1016/j.regsciurbeco.2019.103498
32. Galib, A., Indrijawati, A., & Rasyid, S. (2018). The effect of spirituality, subjective norms and perceived behavioral control on taxpayer compliance, Quest Journals, 6(4), 1-7.
33. Gamannossi degl’Innocenti, D., & Rablen, M., (2020). Tax evasion on a social network. Journal of Economic Behavior & Organization, 169(C), 79-91.
34. Gobena, L.B., & Dijke, M.V. (2016). Power, Justice, and Trust: A Moderated Mediation Analysisof Tax Compliance among Ethiopian Business Owners. Journal of Economic Psychology, 52, 24-37.
35. Inasius, F. (2019). Factors Influencing SME Tax Compliance: Evidence from Indonesia. International Journal of Public Administration, 42(5), 1–13. doi:10.1080/01900692.2018.1464578 .
36. Javed, N., Saqib, E., Razaq, A., & Saeed, U. (2018). Revamping Urban Immovable Property Tax System by Using GIS and MIS: A Case Study of Reforming Urban Taxation Systems Using Spatial Tools and Technology. Comprehensive Geographic Information Systems, 272–296. doi:10.1016/b978-0-12-409548-9.09691-3
37. Kemme, D.M., Parikh, B., & Steigner, T. (2020). Tax Morale and International Tax Evasion. Journal of world Business, 55(3), doi: 10.1016/j.jwb.2019.101052
38. Khalil, S. (2020). The influence of religiosity on tax evasion attitudes in Lebanon. Journal of International Accounting, Auditing and Taxation, 40, 1-45.
39. Koumpias, A. M., & Martinez-Vazquez, J. (2019). The impact of media campaigns on tax filing: quasi-experimental evidence from Pakistan. Journal of Asian Economics, 63, 33-43.
40. Koumpias, A.M., & Martinez-Vazquez, J. (2019). The impact of media campaigns on taxfiling:quasi-experimental evidence from Pakistan. Journal of Asian Economics, 63, 33-43.
41. Koester, A., Shevlin, T., & Wangerin, D. (2017). The Role of Managerial Ability in Corporate Tax Avoidance. Management Science, 63(10), 3285–3310.
42. Leiser, S. (2017). The Diffusion of State Tax Incentives for Business. Public Finance Review, 45(3), 334–363.
43. Mallick, H. (2020). Do governance quality and ICT infrastructure influence the tax revenue mobilisation? An empirical analysis for India. Economic Change and Restructuring. doi:10.1007/s10644-020-09282-9
44. Mangani, A. (2019). Tax evasion in the media: a comparison of Southern vs Central and Northern Italy, Journal of Financial Crime, 26(1), 36-49.
45. Mickiewicz, T., Rebmann, A. & Sauka, A. (2019). To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment. Journal of Business Ethics, 157, 75–93.
46. Night, S. & Bananuka, J. (2019). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative science, doi: 10.1108/JEFAS-07-2018-0066.
47. Onu, D., & Oats, L. (2016). “Paying tax is part of life”: Social norms and social influence in tax communications. Journal of Economic Behavior & Organization, 124, 29-42.
48. Robbins, B. G., & Kiser, E. (2020). State coercion, moral attitudes, and tax compliance: Evidence from a national factorial survey experiment of income tax evasion, Social Science Research, 91, 1-21.
49. Strielkowski, W., & abelkova, I. (2015). Religion, Culture, and Tax Evasion: Evidence from theCzech Republic. Religions, 6, 657-669.
50. Singh, M. D., & Kant, R. (2011). Knowledge management barriers: An interpretive structural modeling approach. International Journal of Management Science and Engineering Management, 3(2), 10.
51. Zaidi, S. K. R., Henderson, C. D., & Gupta, G. (2017). The moderating effect of culture on e-filing taxes: evidence from India. Journal of Accounting in Emerging Economies, 7(1), 134–152.
52. Yuniarta, G.A., & Purnamawati, I.G.A. (2020). Spiritual, psychological and social dimensions of taxpayers compliance, Journal of Financial Crime, Vol. ahead-of-print. ahead-of-print. https://doi.org/10.1108/JFC-03-2020-0045
