Assessing tax culture using behavioral patterns
Subject Areas : EconomicReza Salimi Chenar 1 , Rasoul ABDI 2 * , asgar Pakmaram 3 , Mahdi Zeynali 4
1 - Department of Accounting, Bon.C., Islamic Azad University, Bonab, Iran
2 - Department of accounting, Bon.C., Islamic Azad University, Bonab, Iran
3 - Department of Accounting, Bon.C., Islamic Azad University, Bonab, Iran
4 - Department of Accounting, Ta.c., Islamic Azad University, Tabriz, Iran
Keywords: Measurement, culture, tax, behavior patterns.,
Abstract :
Tax culture can be considered as a set of perception, insight and reaction of individuals towards the tax system. This way of thinking is definitely related to a suitable law and also the performance of tax officials in applying the law to taxpayers. It is certain that the tax culture is influenced by the general culture of the society, how people relate, and it is also influenced by the ideological, political and economic factors of the society. The purpose of this research is to measure the tax culture by using behavioral patterns. And in terms of method, it is a descriptive-correlational research. In this research, library and field methods were used to collect data. The statistical population in the quantitative part of the research included the members of the public accountants' society of Iran, which was selected by simple random method as a statistical sample of 423 people using the software to determine the sample size (Sample Power). The measuring tool in the quantitative section was a questionnaire (extracted from the qualitative section) with a five-point Likert scale. First, the measurement models were checked and the validity and reliability of the measurement tools were confirmed, then the hypotheses extracted in the qualitative part of the research were analyzed using structural equation modeling with the help of SmartPLS3 and Spss24 software. The findings of the research showed that causal conditions have a significant impact on tax culture, tax culture and contextual and intervening factors on strategies.
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