Socio-Cultural Strategy

Socio-Cultural Strategy

Identifying and Ranking the Effective Factors on Increasing the Participation of Iranians in Paying Taxes

Document Type : Original Article

Authors
Mohsen Niazi 1
Akbar Zolfaghari 2
Elham Rezaei 3
Sokoofeh Abshirin 3
1 Professor of Social Sciences, Faculty of Humanities, Kashan University, Kashan, Iran
2 Assistant Professor, PhD in Political Science-Development, Department of Political Science, Department of Social Sciences, Payame Noor University, Tehran, Iran
3 Master's Student of Social Science Research, Kashan University, Kashan, Iran
10.22034/scs.2023.410297.1475
Abstract
Introduction: Public participation of people in economic, cultural, political and social affairs is one of the important indicators of development in developed countries. Public participation in paying taxes is one of the important indicators of economic development. For this reason, it is inevitable to know the factors of occurrence and escalation of payment or tax evasion, and to prepare and present solutions and practical-scientific proposals. Therefore, the present research will try to investigate, identify and rank the factors affecting the increase of public participation in paying taxes in Iran.
Method: The present research is a qualitative interpretive structural model. The statistical population includes the employees of the tax department of Tehran. A researcher-made questionnaire and matrix were used to collect data. In the structural-interpretive modeling method, information is received from the people of the statistical community; and is analyzed. Willingness and ability to participate in research, theoretical mastery, practical experience, and accessibility were among the selection criteria of the statistical population. The statistical population of this research is the employees of the tax department of Tehran city; 30 experts of this department were selected based on targeted sampling.
Results: Based on the findings of the research, 10 influential factors in increasing public participation in paying taxes were identified; which includes political, legal, education and awareness factors, demographic, economic, cultural, social, managerial, and psychological characteristics. The analysis of variables relationships led to the extraction of a four-level model, which political factors and demographic characteristics in the fourth level, legal factors in the third level, educational factors, economic, cultural, social factors, and psychological characteristics in the second level, and organizational factors. Management has been placed at the first level.
Discussion: The results show that political and demographic factors have the greatest and highest influence on the tendency to pay taxes. Based on the results of the research, transparency in the use of taxes by the government by gaining the trust of taxpayers and increasing political trust increases the tendency of people to pay taxes.
Keywords
Tax
Participation
Tax Evasion
Tax Payment
Interpretive Structural Model
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  • Receive Date 06 August 2023
  • Revise Date 14 October 2023
  • Accept Date 22 November 2023