نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران
2 کارشناسی ارشد، دانشگاه بین المللی امام رضا، مشهد، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Subject and Purpose of the Article: Tax compliance, as a vital citizenship behavior and a fundamental tool in the process of fulfilling taxpayers' tax obligations in accordance with relevant laws and regulations and tax enforcement laws in a country, can be examined from the perspective of specialized and cognitive factors and motivational and emotional factors (patriotism). Accordingly, the aim of the present study is to examine the relationship between tax literacy and tax compliance with an emphasis on the moderating role of patriotism.
Research Method: The present study is quantitative in terms of its implementation method. The data collected using standard questionnaires were analyzed using the structural equation method. The statistical population of the study is managers and board members in the time period of 2025 AH, and ultimately 260 managers in 5 provinces were selected using cluster sampling.
Research findings: The research findings show that managers' tax literacy and patriotism have a direct and significant relationship with their tax compliance, and managers' patriotism also has a positive and significant effect on the relationship between tax literacy and tax compliance.
Conclusion, originality and its addition to knowledge: From a knowledge-building perspective, this study the issue of tax compliance has been examined from a social perspective in addition to the literacy and expertise dimension, which can be a starting point for conducting new studies in this field. Also, from a tax policy perspective, it emphasizes the importance of education and tax literacy in line with strengthening the sense of national belonging.
کلیدواژهها [English]
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