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Analyzing the Relationship between Tax Transparency and Sales Tax Evasion with the Moderating Role of Moral Obligation
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SA Razavi1   , M Moradzadeh-Fard2 , Miromid Yousefi sharemi3 |
1- M.A. Graduate, Basir Institute of Higher Education, Abyek, Qazvin, Iran
2- Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran , Moradzadehfard@yahoo.com
3- Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran |
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Abstract: (9 Views) |
Background: A substantial portion of government revenue is funded through taxation and allocated to national expenditures. However, some individuals attempt to evade paying taxes. The present study aims to investigate the influence of tax transparency on sales tax evasion, considering the moderating role of moral obligation.
Method: The research is applied in terms of purpose and follows a descriptive-correlational approach for data collection. The statistical population consists of accountants, chief accountants, financial managers, and tax consultants. A total of 550 participants were selected through simple random sampling, and data were collected via a questionnaire. The collected data were analyzed using multivariate regression analysis through PLS software.
Results: The results show that tax transparency has a negative and significant effect on sales tax evasion at a confidence level of 99 percent, and the moral obligation variable has a positive and significant effect on this relationship at a confidence level of 99.
Conclusion: According to the findings, enhancing tax transparency reduces sales tax evasion, and the presence of moral obligation reinforces and strengthens this relationship. Policymakers in the fields of taxation and accounting can utilize the results of this study to improve tax compliance. |
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| Keywords: Tax Transparency, Sales Tax Evasion, Moral Obligation |
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Full-Text [PDF 934 kb]
(5 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2025/03/28 | Accepted: 2025/05/24 | Published: 2026/01/30
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