A Study on the Factors Contributing to Tax Compliance with an Emphasis on Risk-based Tax Audit Tax Administration Department, Rasht
محل انتشار: کنفرانس بین المللی اقتصاد مدیریت و علوم اجتماعی
سال انتشار: 1394
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 1,029
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شناسه ملی سند علمی:
ICEMSS01_010
تاریخ نمایه سازی: 22 مهر 1394
چکیده مقاله:
Risk management is a key element contributing to tax compliance administration over taxpayers, regarded by any modern tax organization as an operational top priority. Adoption of a compliance strategy by a tax organization is a corresponding response to the compliance risk of any taxpayer. This study mainly attempts to examine several factors in risk-based tax audit, potentially contributing to taxpayer compliance. This wasconducted as a case study on the Tax Administration Department in Rasht. There were a total of 925 observations made throughout the research. Each observation originated from a combination of data collected from occupational taxpayers in Rasht during a five-year period of 2008-2012. In order to test the research hypotheses, the multiple regression models were employed. The results indicated that taxpayer personal attributes such as gender, education and age play an important role in tax compliance. Nevertheless, the expressed income has reduced the taxpayer compliance, while tax arrears have improved the taxpayer compliance. Furthermore, tax crime rate contributes little in compliance. It seems that liable taxpayers act more carefully in adjusting their tax return statements
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نویسندگان
Amir Fallah Sogheh
Master of Accounting, Islamic Azad University, Rasht Branch, Iran
Sina Kheradyar
Assistant Professor at Accounting Department, Islamic Azad University, Rasht Branch, Iran