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Identifying the social psychological factors affecting the behavior of tax non-compliance of taxpayers

    Authors

    • Mohamadhasan Mohamadi 1
    • Javad Reza Zadeh 2
    • Mahdi Beshkoh 3

    1 Ph.D. Student, Department of Accounting, Faculty of Management and Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran

    2 Associate Professor, Accounting Department. Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran

    3 Assistant Professor, Accounting Department. Faculty of Management and Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran

,

Document Type : Research Paper

10.30479/jfak.2023.18266.3058
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Abstract

Purpose: Economic factors explain part of the tax behavior of taxpayers. The purpose of this research is to discover the social psychological factors affecting the tax non-compliance behavior of taxpayers.
Method: The current research is conducted with a qualitative approach and grounded theory method. The research tool is semi-structured interviews. Using grounded theory, data is collected by asking semi-structured questions and in-depth interviews with nine participants. For data mining, the data is coded, then entered into the software (Max QD 1-2021) and analyzed by theoretical method.
 Results:Based on the findings of the Research, the variables affecting tax non-compliance behavior include: public information (poor tax knowledge and opportunity non-compliance), perception of corruption, negative attitude, negative subjective norms, perceived behavioral control non-compliance, intention non-compliance, Compliance behavior includes ambiguity in definition and perception of low tax compliance.
Conclusion:Based on the findings of the research, the level of tax knowledge is weak. Types of perception of corruption: including perception of public corruption, macro corruption and micro corruption, macro and micro tax corruption, the level of perception of which decreases in order. Attitudes and subjective norms are negative towards tax compliance. The potential of the perception of corruption on tax compliance behavior is high.
Contribution: One of the main reasons that governments in developing countries face problems in tax collection is the non-compliance of taxpayers. By informing and implementing anti-corruption policies, the government can increase the level of tax knowledge and public trust, promote positive attitudes and beliefs, and improve the level of taxpayers' compliance.

Keywords

  • Qualitative Research
  • Tax Non-Compliance Behavior
  • Psychological Social Factors

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  • Auditing
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Financial Accounting Knowledge
Volume 10, Issue 1 - Serial Number 36
April 2023
Pages 97-133
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APA

Mohamadi, M. , Reza Zadeh, J. and Beshkoh, M. (2023). Identifying the social psychological factors affecting the behavior of tax non-compliance of taxpayers. Financial Accounting Knowledge, 10(1), 97-133. doi: 10.30479/jfak.2023.18266.3058

MLA

Mohamadi, M. , , Reza Zadeh, J. , and Beshkoh, M. . "Identifying the social psychological factors affecting the behavior of tax non-compliance of taxpayers", Financial Accounting Knowledge, 10, 1, 2023, 97-133. doi: 10.30479/jfak.2023.18266.3058

HARVARD

Mohamadi, M., Reza Zadeh, J., Beshkoh, M. (2023). 'Identifying the social psychological factors affecting the behavior of tax non-compliance of taxpayers', Financial Accounting Knowledge, 10(1), pp. 97-133. doi: 10.30479/jfak.2023.18266.3058

CHICAGO

M. Mohamadi , J. Reza Zadeh and M. Beshkoh, "Identifying the social psychological factors affecting the behavior of tax non-compliance of taxpayers," Financial Accounting Knowledge, 10 1 (2023): 97-133, doi: 10.30479/jfak.2023.18266.3058

VANCOUVER

Mohamadi, M., Reza Zadeh, J., Beshkoh, M. Identifying the social psychological factors affecting the behavior of tax non-compliance of taxpayers. Financial Accounting Knowledge, 2023; 10(1): 97-133. doi: 10.30479/jfak.2023.18266.3058

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