Providing a Model of Using Information Technology Capabilities, Information Systems ‎to Avoid Tax Evasion

Document Type : Original Article

Authors
sahar hajializadeh 1
mahdi dasineh 2
hojatallah salari 2
hamid rostamijaz 3
1 Ph.D candidate Department Of accounting ، Bandar Abbas branch ،Islamic Azad university ، Bandar Abbas ،Iran
2 Assistant professor Department Of accounting ، Bandar Abbas branch ،Islamic Azad university ، Bandar Abbas ،Iran
3 Assistant professor Department of accounting ، Bandar abbas branch ،Islamic Azad university ، Bandar Abbas ،Iran
Abstract
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.‏
Keywords
Information Systems
Tax Evasion
Information technology capabilities‎
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