نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
2 دانشیار گروه حسابداری، واحد دماوند، دانشگاه آزاد اسلامی، دماوند، ایران.
3 استادیار گروه حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Review:
Given the importance of taxes and tax revenues in the economic development of the country and the realization of macroeconomic goals, designing a model for tax compliance of companies in the Iranian tax system is inevitable and important. Due to the necessity of the subject, the purpose of this study is to provide a model for tax compliance of legal entities based on the underlying theory in the Iranian tax system. For this purpose, 25 tax experts were interviewed (Deputy Minister of Taxation, Heads of Tax Affairs and Department and Senior Tax Auditors) and using the method of grounded theory research, a model including causal conditions, strategies, bed conditions, conditions Intervener and implications for corporate tax compliance in the Iranian tax system were presented. Developing and facilitating the relationship between taxpayers and the tax administration by using software tools and identifying the factors affecting corporate tax compliance, including cultural, economic and non-economic corporate, is one of the achievements of this study that helps increase corporate tax compliance.
کلیدواژهها [English]