نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشکده حسابداری و مدیریت، دانشگاه پیام نور، تهران- ایران
2 گروه حسابداری، دانشگاه پیام نور، تهران ایران
3 کارشناس ارشدحسابداری، واحد علوم و تحقیقات زنجان، دانشگاه آزاد اسلامی، زنجان، ایران
4 گروه حسابداری، دانشگاه پیام‌نور، واحد بهشهر، بهشهر ایران.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Purpose: The present study seeks to trace taxpayers' perception of public sector accountability, including (public sector accountability, government financial transparency, balanced and surplus budget, effective dissemination of information, and public participation of the government) on the voluntary compliance of taxpayers' behavior.
Research Method: Due to the lack of accurate statistics about population size, Cochran's formula for unknown population size was used to determine the sample size. Accordingly, the sample size was calculated to be 384 people. Finally, 400 questionnaires were distributed and examined among all people in the population. From the distributed questionnaires, with repeated follow-up by the researcher, 267 complete and usable questionnaires were obtained.
Findings: It was observed that there is a significant positive and significant correlation between all independent variables including (public accountability of the government, financial transparency of the government, balanced and surplus government budget, effective dissemination of information, interaction of the government with citizens, and public participation) with the dependent variable of the research (voluntary compliance of taxpayers' behavior) at the 99% confidence level.
Conclusion Originality and its Addition to Knowledge: Voluntary compliance of taxpayers' behavior refers to tax compliance and the public's commitment to fulfilling the necessary requirements for tax declaration and payment. Public opinion expects their government to be financially responsible, and for this purpose, they demand administrative soundness, transparency, effective dissemination of information, holding public hearings, and providing accountability reports so that the performance of government officials who have access to public resources can be evaluated.
کلیدواژه‌ها [English]
)