ISSN: 2225-8329
Open access
Due to the international sanctions against Iran, the tax discussions and the necessity of increasing tax credits have been overemphasized. Tax evasion and its influential factors have been examined by various researchers; however, the ways to improve the tax compliance have been rarely investigated in Iran. Therefore, the present study aims to examine the ways by which the tax compliance could be improved. The population is composed of the taxpayers in Yazd province. The sample is constituted of 383 taxpayers selected based on Cochran’s formula and stratified random sampling. This is an applied study using descriptive surveys to collect the required data from a researcher-made questionnaire including 18 elements. The collected data is then analyzed by different statistical methods such as exploratory factor analysis (EFA) and independent mean comparison. The findings support the significance of the questionnaire elements from the perspective of the participants. The results of EFA also reveal that about 62.767 percent of the tax compliance is a function of four factors of social, individual, structural and legal factors.
Sharifi, P. H., and Sharifi, N. (2004), “Research methodology in behavioral science”, Sokhan publication, Tehran, fourth edition.
Zehi, N., and Khanli, M. S. (2010), “The factors impacting the tax evasion: case study: Eastern Azarbaijan”, Tax Journal.
Saeidi, P., and Kalami, A. (2009), “The impact of changing tax rules of the corporate revenues on the investments of the manufacturing firms”, Journal of Industrial Management, Faculty of Humanities, Islamic Azad University of Sanandaj.
Ghorbani, S. (2010), “Tax culture in Iran”, Tadbir, 219.
Kamali, S., and Shafiei, S. (2011), “Concept of tax compliance and its calculation according to the tax system of Iran”, Tax Journal.
Zadeh, L. M., and Azizi, M. (2010), “Identifying some factors affecting the enhancement of the tax culture in Iran”, Managerial Quarterly, 22.
Tabrizi, M. A., Komeijani, A., and Zadeh, A. M. (2010), “Investigating the effective factors in enhancing the tax culture among the tax payers of Alborz Province”, Tax Journal.
Momeni, M. (2010), “Statistical analysis by SPSS”, Tehran, New Book Publication.
Yavari, K., and Hasani, R. (2010), “Influences of commercial and financial analyses on the Iran economy: historical analysis”, Humanities researches.
In-Text Citation: (Moeinadin et al., 2014)
To Cite this Article: Moeinadin, M., Heirany, F., & Harandi, A. (2014). Identifying the Effective Factors for the Improvement of Tax Compliance. International Journal of Academic Research in Accounting Finance and Management Sciences. 4(1), 293 – 304.
Copyright: © 2014 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode