One of the most important concerns of the country's tax system is the promotion of tax culture. used. Delphi method was used to screen the components and 26 components were identified in 6 dimensions. Structural-interpretive modeling was used to level the dimensions. Af More
One of the most important concerns of the country's tax system is the promotion of tax culture. used. Delphi method was used to screen the components and 26 components were identified in 6 dimensions. Structural-interpretive modeling was used to level the dimensions. After analyzing the data, the dimensions were categorized into four levels and the results showed that the infrastructure for the development of tax culture, firstly (media culture building) and second (taxpayer education) and third (taxpayer awareness - taxpayer confidence building - taxpayer legalism) fourth (Attitudes of taxpayers) are. MICMAC analysis was used for dimension clustering, in which the dimensions (taxpayer education-media culture) are in the independent cluster and the dimensions (taxpayer awareness-taxpayer confidence-taxpayer legalism-taxpayer attitude) are in the dependent cluster.
Manuscript profile