[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Editorial Board ::
Articles archive::
Publication Ethics::
For Authors::
Peer Review Process::
Registration::
Site Facilities::
Contact us::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 1, Issue 1 (9-2016) ::
aapc 2016, 1(1): 139-164 Back to browse issues page
The factors affect on tax evasion in South Khorasan province :An emphasis on cultural dimentions
Mahmoud Lari Dashtbayaz 1, Kamran Ghaemmaghami2 , Ghasem Kahromi3
1- Assistant Professor of Accounting, Ferdowsi University of Mashhad, Iran (Corresponding author) , m.lari@um.ac.ir
2- Master student Accounting, Ferdowsi University of Mashhad(ghaemmaghamik@gmail.com)
3- Msc in Accounting, Islamic Azad University, ghaen Branch (ghaemmaghamik@gmail.com)
Abstract:   (5971 Views)

Tax is one of the most important sources of government income whose acceptance by the people and mode of implementation by the government depend on the cultural characteristics of each country. However, it is possible that some consider the tax as a one-way payment from people to government; therefore, there are resistances in paying the taxes. But if the culture of tax payment is institutionalized in the society, most of the problems will be resolved. The purpose behind this research is investigating the factors responsible for tax evasion in South Khorasan province. The research is practical in terms of purpose and descriptive in terms of data acquisition method, and it is of the survey-based type. The data have been gathered from 117 questionnaires based on an opinion poll of tax experts in South Khorasan; the Likert scale has been used for measurement of variables. It is important to note that SPSS and R software have been exploited to test the research hypotheses, and results show that there is a positive and meaningful relationship between cultural and economic factors and legal-political components on the one hand, and tax evasion on the other.

Keywords: tax evasion, cultural components, survey-based approach
Full-Text [PDF 202 kb]   (3654 Downloads)    
Type of Study: Research | Subject: Special
Received: 2016/06/24 | Accepted: 2016/06/24 | Published: 2016/06/24
References
1. Abiola,j., and Asiweh,m., (2012), Impact of Tax Administration on Government revenue in a Developing Economy: A Case Study of Nigeria. International Journal of Business and Social Sciences, 3(8), PP: 99-113.
2. Ahmed, Y. and Helhel, Y.,(2014), Factors Affecting Tax Attitudes and Tax Compliance: A Survey Study in Yemen, European Journal of Business and Management,ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online) Vol.6, No.22.
3. Becker, G. S., (1968), Crime and punishment: An economic approach. Journal of Political Economy, 76, 169-217.
4. Bhagwati, Jagdish N. and Hansen B.,(1973), A theoretical Analysis of Smuggling, The Quaterly Journal of Economic, 87 (2), PP:172-187.
5. Bhagwati, Jagsish N., (1974), On Underinvoicing of import in Illegel Transcation in International trade. LTD.OXFORD.
6. Celimene, F., Dufreont, G., Mopho, G., NGuerekata, G., (2016), Tax evasion, tax corruption and stochastic growth, The Journal Economic Modelling, 52, pp. 251-258.
7. Farayola, G.O., (1987), Guide to Nigerian Taxes Lagos All Crowns Nig.Ltd.
8. Fled. L. P. and Frey, B. S., (2002), Trust Breeds Trust: How Taxpayers are Treated. Economic of Governance, 3, pp: 87-99.
9. Jackson, B R., and Milliron, V. C., (1986), Tax Compliance Resercher: Finding Problems and Prospects. Journal of Accounting Literature, 5, 125-165.
10. Levi, M., (1998). A State of Trust in V. Braithwaite and M. Levi (Eds.), Trust and Governance. New York, NY: Russell Sage Foundation, pp: 77-101.
11. Malkawi, Bashar H. and Haloush, Haitham A., (2008),
12. Ogun State, N.,(2013), Appraisal of factors influencing tax avoidance and evasion innigeria, International Jounal of Research in Commerce and Management 05/; 4(5), PP:107-111.
13. Oladele, j.,(2013), Study in Yemen akinyomi Financial Studies Departement, Redeemer’s University.
14. Schneider, F. and D. Enste, (2000), Shadow Economiesaround the Word: Size, Causes and Consequences, IMF Working Paper WP/00/26, pp:1-56.
15. Slemrod, J., (2003) Trust in Public Finance in S. Cnossen and H.w. Sinn (Eds.), Public finance in the New Cetury Cambridge, MA: MIT Press, PP: 49-88.
16. Song, Y. D. and T.E. Yarbrough, (1978), Tax Ethics and Tax Attitudes: A Survey. Public Administration Review, 38, pp:442-452.
17. Uadiale, M.O.T.O., Fagbemi,and,J., and Ogunleye, O., (2010),An Epirical Study of the Relationship between Culture and Personal Income Tax Evasion in Nigeria. European Journal of Economics, Finance and Administrative Sciences, Issue 20.
18. Vogel, J., (1974), Taxation and public Opinion in Sweden: An Interpretation of Recent Survey Data. National Tax Journal, 27, pp:499-513.
Add your comments about this article
Your username or Email:

CAPTCHA



XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

lari Dashtbayaz M, Ghaemmaghami K, Kahromi G. The factors affect on tax evasion in South Khorasan province :An emphasis on cultural dimentions. aapc 2016; 1 (1) :139-164
URL: http://aapc.khu.ac.ir/article-1-53-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 1, Issue 1 (9-2016) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
Persian site map - English site map - Created in 0.1 seconds with 37 queries by YEKTAWEB 4642