mehdi Mousapour Lefmijani; zahra pour zamani; Ahmad Yaghoubnejad
Abstract
Subject and Purpose of the Article: The purpose of this study is to provide a model for cognition background defects formation of Informal Companies in tax system. Research Method: Methodologically, this research is considered in the category of mix method, because two groups of participants were present ...
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Subject and Purpose of the Article: The purpose of this study is to provide a model for cognition background defects formation of Informal Companies in tax system. Research Method: Methodologically, this research is considered in the category of mix method, because two groups of participants were present in the form of qualitative and quantitative sections. In this study, three analyzes were used including: Meta Synthesis, Delphi and a comprehensive interpretive/structural model. Research Findings: The results in a quantitative part in the form of presenting the model of this research showed that the use of foreign exchange tariffs by creating factitious turnovers in capital is the most effective factor for the development and formation of Informal Companies in the country's tax system. Conclusion, Originality and its Contribution to the Knowledge: According to the presented model, it is possible to identify Informal Companies to an acceptable extent and help to eliminate them and increase the transparency of the economy.
