نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری ،گروه حسابداری، واحد بندرعباس ،دانشگاه آزاد اسلامی ،بندرعباس ،ایران
2 استادیار گروه حسابداری، واحد بندرعباس ،دانشگاه آزاد اسلامی ، بندرعباس ،ایران
3 استادیار گروه حسابداری ، واحد بندرعباس ،دانشگاه آزاد اسلامی، بندرعباس ،ایران
4 استادیار گروه حسابداری ، واحد بندرعباس ،دانشگاه آزاد اسلامی ، بندرعباس ، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
This research was done with the aim of providing a pattern of using information technology capabilities, information systems to avoid tax evasion. The information required by the research for Interpretive Structural Modeling (ISM) to provide the model was collected from among the experts, namely 14 experts of the Tax Affairs Organization of the country, who have more than 10 years of work experience and work experience in the electronic tax collection system. For the structural equation modeling part, a researcher-made questionnaire was used, which was distributed and collected among 387 accountants and tax auditors of companies admitted to the Tehran Stock Exchange. In this research, using Interpretive Structural Modeling (ISM), In this research, using Interpretive Structural Modeling (ISM), a model was designed to use the capabilities of information technology, information and financial systems to avoid tax evasion. Then, based on the model obtained, the relationships of the variables were re-examined using Structural Equation Modeling (SEM). Finally, structural equation modeling showed that the capabilities of information technology, information and financial systems have a positive effect on reducing tax evasion.
کلیدواژهها [English]