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The Role of Tax Policies in Moral-Religious, Political-Economic and Cultural Fields on Tax Compliance of Doctors
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J Shab Zindadar1   , F Farahbad2 , M. R Azadedel , H Ganjinia , M Nasirzad |
1- 1. PhD Student, Dept. of Public Administration, Astara Branch, Islamic Azad University, Astara, Iran
2- 2. Dept. of Management, Rasht Branch, Islamic Azad University, Rasht, Iran. , farzinfarahbod4@gmail.com |
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Abstract: (529 Views) |
Background: Tax is one of the most important sources of government funds and tax policies play an important role in optimizing the country's tax system. The aim of the research is to design a model to investigate the role of tax policies in moral-religious, political-economic and cultural fields on tax compliance of doctors.
Method: research in terms of purpose, applied; In terms of the research method, it is descriptive-survey and in terms of the nature of the data, it is mixed. In the qualitative part, the statistical population includes academic experts (faculty members), organizational experts (tax experts) and professional experts (doctors), among whom 18 experts were selected using a targeted sampling method. Qualitative data were collected through in-depth semi-structured interviews until the theoretical saturation of the data and were analyzed by content analysis and fuzzy Delphi. In the quantitative part, the statistical population of the research included doctors and dentists of Rasht city, among whom 370 people were selected as a sample and by random method, of which 361 people were finally examined. The data were collected with a researcher-made questionnaire and analyzed by structural equation modeling method using SmartPLS software.
Results: The findings of the research indicate the identification of five dimensions in the field of taxation policies from doctors in socio-cultural fields; Technology; legal-political; economic and moral-religious values, along with the components related to these dimensions. Socio-cultural policies and religious-ethical values respectively have the biggest role in tax compliance of doctors and collecting taxes from them.
Conclusion: In order to increase the possibility of receiving real taxes from the medical community, it is appropriate for tax policymakers to pay special attention to the adoption and implementation of tax policies in moral-religious, cultural, political and economic fields. |
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| Keywords: Tax Policies, Moral-Religious, Political-Economic, Cultural, Tax Compliance |
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Full-Text [PDF 1166 kb]
(506 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2023/10/26 | Accepted: 2023/12/26 | Published: 2024/07/23
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