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Explaining Mental Accounting with Tax Compliance, Tax Evasion and Tax Ethicsin the Implementation of Tax System Smartness
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S.S Hosseini Rad1   , R Fallah 2, M Maranjuri , R Alikhani Kashkak |
1- 1. Ph.D. Student, Dept. of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran
2- 2. Dept. of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran. , rezafallah.dr@gmail.com |
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Abstract: (265 Views) |
Background: Mental accounting attempts to explain the mechanism by which people code, group, and evaluate economic income. The purpose of this study is to explain mental accounting with tax compliance, tax evasion and tax ethics in the implementation of tax system smartness.
Method: The present research was among mixed researches. Delphi technique was used in the qualitative part. The community of experts was in the field of tax affairs, and 20 experts were identified by non-probability and judgmental sampling method, and finally 13 of them declared their readiness to cooperate. The tool was interview and the data was analyzed with Delphi technique. In the quantitative part, the survey method has been used. The community of employees of the tax affairs department of Tehran were in the field of accounting, and 285 people were selected as a statistical sample and completed the questionnaire. The collected data were analyzed by structural equation modeling and PLS software.
Results: The results showed that there is a significant relationship between income tax and tax compliance, tax evasion and tax ethics in the implementation of tax system smartness. Also, there is a significant relationship between value-added tax and tax knowledge, and tax compliance, tax evasion and tax ethics in the implementation of tax system smartness. From a point of view, there is a significant relationship between tax thinking and tax compliance, tax evasion and tax ethics in the implementation of tax system smartness.
Conclusion: It is hoped that the results of this study will help the planners and policy makers in this area in order to make the tax system of our country more intelligent.
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| Keywords: Tax compliance, Tax evasion, Tax ethics, Tax intelligence, Mental accounting |
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Full-Text [PDF 615 kb]
(190 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2023/05/11 | Accepted: 2023/07/6 | Published: 2024/08/31
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