The Causes of Tax Evasion in Iran with Concentration in Gap View of Taxpayers and Tax Staff Based on the AHP Model

Document Type : Research Paper

Authors

1 PhD Student in Accounting, Islamic Azad University, Science and Research Branch

2 Professor of Accounting،Islamic Azad University, Science and Research Branch, Tehran

3 MSc Student in Accounting, Islamic Azad University, Ilam Branch

Abstract

One of the most important steps that can be taken to reduce reliance on oil revenues and increase the share of taxes in budget, is coping with tax evasion. Certainly, determination of tax evasion causes and making the right decision, can result in desired findings. This research study the gap of view between taxpayers and tax staff about the causes of the tax evasion in Iran based on the AHP model. The data was first gathered through literature, then two questionnaires were distributed in two steps and finally these data were ranked & analyzed with factor analysis and AHP model based on views of taxpayers and tax staff. The results from the point of tax prayers show that the justice in receipt and distribution of tax, political conditions and use of new methods and technologies to inform taxpayers and tax staff are the most important factor of tax evasion, while from the point of tax staff, the impact of the economic and political situation of the country are more effective than other factors.

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Main Subjects

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History

  • Receive Date: 08 September 2016
  • Revise Date: 02 November 2016
  • Accept Date: 12 December 2016

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