Document Type : Research Paper
Authors
1
Ph.D. Student, Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran.
2
Assistant Professor, Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran.
3
Associate Professor, Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran.
4
Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.
10.30473/gaa.2025.73913.1796
Abstract
Nowadays, considering the very important role and position of taxes in the budgeting system of countries, the issue of tax literacy is the focus of many foreign studies. However, in Iran, this issue has not been given special attention,
In the qualitative stage of the research, the components of managers' tax literacy were identified using the Delphi method and after approval, a standard questionnaire for managers' tax literacy was developed using the Lavish index and the fuzzy Delphi technique and approved by experts; then in the quantitative stage of the research, using the cluster sampling method, questionnaires were distributed among (400) Iranian managers in 4 provinces and (367) complete questionnaires were collected and analyzed with appropriate statistical techniques.
The findings of the qualitative section indicate that the components of managers' tax literacy are: 1) Salary and wages area 2) Value added tax area 3) Area related to purchase, sales and quarterly transactions and taxpayer system 4) Real estate area 5) Income area 6) Money laundering and tax evasion 7) Tax exemptions in the income area 8) Tax litigation process and relevant authorities 9) Tax crimes of failure to pay tax debt on time 10) Familiarity with accounting standards and recognition and analysis of financial statements 11) Familiarity with the audit process and preparation of an independent audit report. The findings of the quantitative section (review of 367 completed questionnaires) indicate the inadequacy of tax literacy of Iranian managers.
The results showed that Iranian managers are tax illiterate
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