Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach

Document Type : Research Paper

Authors

1 PhD student in Accounting, Aras International Campus, University of Tehran, Tehran, Iran

2 Assistant Professor , Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran

3 Assistant Professor , Department of Management, Faculty of Management and Accounting, Farabi Campus, University of Tehran, Tehran, Iran

Abstract

Subject and Purpose of the Article: The aim of this study was to design a tax evasion model based on income tax (grounded theory approach) and the aim of this study was to model the phenomenon of tax evasion based on income tax.
Research Method: The research method used is grounded theory and through in-depth interviews with experts in this field. This study was saturated with 12 snowball interviews.
Research Findings: Based on the results obtained from interviews, the main causes of income tax evasion are: lack of tax culture in  society, lack of transparency of financial information, inefficiency of the tax system, complexity of laws and... According to the interviews, with the onset of tax evasion for the above reasons, the most important necessary  contexts are: lack of proper business environment, lack of strong regulatory and executive system on companies, lack of strong management system and lack of public trust in society. Also, according to experts, the most important strategies to prevent tax evasion are: creating a comprehensive database for companies, creating a tax culture, reforming tax laws and reducing the scope of tax exemptions. Also, the most important consequences of tax evasion are: unfair distribution of income and wealth in society, reduced level of economic transparency and reduced government revenues and the level of public welfare.
Conclusion, Originality and its Contribution to the Knowledge: In order to design a tax evasion model based on income tax, a conceptual model was developed and designed, and also in Iran, it is the first research that presents a model for income tax evasion based on income tax.
 

Keywords


آسترکی، مرضیه. (1389). فرهنگ پرداخت مالیات، مجله مهندسی فرهنگی، شماره 39 و40، 88-94.
اسلامی، رضا؛ جلال‌آبادی، اسدالله. (1385). بررسی زمینه‌های فرار مالیاتی در ایران با تاکید بر سوء استفاده از کارت بازرگانی، دفتر مطالعات اقتصادی.
اشرف زاده، حمیدرضا؛ مهرگان، نادر. (1381). «تخمین حجم فعالیتهای اقتصادی زیرزمینی در ایران با استفاده از روش تقاضا برای اسکناس و مسکوک در گردش». مجموعه مقالات سومین همایش ملی بررسی پدیده قاچاق کالا و راه های پیشگیری آن، پژوهشکده اقتصاد دانشگاه تربیت مدرس، 25-44.
امین­خاکی، علیرضا. (1391). آسیب­شناسی تحقق درآمدهای مالیاتی با رویکردی بر جرم فرار مالیاتی، مجله علمی ترویجی کارآگاه، سال 6، شماره 21.
برزگری خانقاه، جمال؛ فیض پور، محمد علی. (1392). حسابرسی مالیاتی مبتنی بر ریسک: تجاربی از کشورهای توسعه یافته و در حال توسعه، مجله پژوهش های حسابداری، شماره 9، 23-43.
بهشتی، یعقوب؛ رویایی، رمضانعلی. (1396). بررسی رابطه بین فلسفه اخلاق فردی و نگرش فرار مالیاتی، دو فصلنامه ارزشی و رفتاری، سال دوم، شماره چهارم، 247-275.
جمشیدی نوید، بابک؛ ناصرآبادی، دلیر؛ طاهرآبادی، علی اصغر و قنبری، مهرداد. (1398).  فرار مالیاتی اشخاص حقوقی: مقایسه کارایی رگرسیون خطی چند متغیره و شبکه های عصبی مصنوعی، پژوهشنامه مالیات، شماره چهلم، 157-184.
حافظ نیا، محمدرضا. (1382). مقدمه ای بر روش تحقیق در علوم انسانی(چاپ هشتم). تهران. انتشارات سمت.
رحیمی کیا، اقبال؛ محمدی، شاپور و غضنفری، مهدی. (1394). تشخیص فرار مالیاتی با استفاده از سیستم هوشمند ترکیبی، فصلنامهپژوهشنامهمالیات، شماره 26، 135-163.
سوری، علی؛ مهرگان، نادر. (1386). نقش سرمایه اجتماعی در تشکیل سرمایه انسانی. پژوهشنامهبازرگانی، سال یازدهم، شماره 42، 207-219.
سید نورانی، محمدرضا. (1388). فرار مالیاتی و رشد اقتصادی در ایران، مرکز پژوهش های مجلس.
صامتی، مجید؛ سامتی، مرتضی و دلایی میلان، علی. (1388). برآورد اقتصاد زیرزمینی در ایران (1388-1344) به روشMIMIC؛ مطالعات اقتصاد بین الملل، سال بیستم، شماره پیاپی (35)، شماره دوم (دوره جدید)، 89-114.
صمدی، علی حسین؛ تابنده، رضیه. (1392). فرار مالیاتی در ایران (بررسی علل و آثار و برآورد میزان آن)، پژوهشنامه مالیات، شماره نوزدهم، 78-106.
طهماسبی بلداجی، فرهاد؛ ضیائی بیگدلی، محمد تقی. (1383). مالیات بر ارزش افزوده (مالیات مدرن). تهران: پژوهشکده امور اقتصادی.
عرب مازار، علی اکبر. (1388). برآورد کارایی مالیات بر درآمد مشاغل و اشخاص حقوقی در استان های کشور. فصلنامه تخصصی مالیات، شماره 55.
عرب مازار یزدی، علی. (1380). اقتصاد سیاه در ایران: اندازه، علل و آثار آن در سه دهه اخیر. مجله برنامه و بودجه، ش 62 و 63.
قاروئی آهنگر، رضا؛ علیجانی روشن، علی. (1389). ارزیابی عوامل مؤثر بر فرار مالیاتی شرکتها در کشور ایران. هشتمین کنفرانس بین المللی مدیریت، تهران.
قبله وی، غلامرضا؛ نیکومرام، هاشم. (1386).  فرهنگ مالیاتی و بررسی آن در میان جامعه پزشکان شمال شهر تهران، پژوهش های مدیریت راهبری، شماره 38، 72-92.
محمدی، جواد. (1386) مالیات و مسائل پیرامون آن، تهران: مرکزچاپ سحر.
نصر اصفهانی، مهدی؛ دلوی اصفهانی، محمدرضا. (1392). بررسی عوامل مؤثر بر فرار مالیاتی از دیدگاه مؤدیان و کارشناسان مالیاتی. مجله دوفصلنامه حسابداری دولتی، شماره 1، 27-36.
هادیان، ابراهیم؛ تحویلی، علی. (1392). شناسایی عوامل مؤثر بر فرار مالیاتی در اقتصاد ایران، مجله برنامه ریزی و بودجه، دوره 18، شماره 2، 39-58.
Allingham, M. G. & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of public economics, 1, 323-338.
Alm, J. (2012). “Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies.” International Tax and Public Finance, 19, 54-77.
Al- Marhubi, F. A. (2000). Corruption and inflation. Economic Letters, 66(2), 199- 202.
Amin Khaki, A. (2012). Pathology of Realizing Tax Revenues with an Approach to Tax Evasion, Detective Scientific Extension Journal, Volume 6, Number 21, (In Persian).
Andreoni, J., Erard B. & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36, 818- 860.
Arab Mazar, A. (2009). Estimating the efficiency of income tax for businesses and legal entities in the provinces of the country. Tax Quarterly, No. 55, (In Persian).
Arab Mazar Yazdi, A. (2001). Black economy in Iran: its size, causes and effects in the last three decades. Program and Budget, No. 62-63, (In Persian).
Ashrafzadeh, H. R. & Mehregan, N. (2002). "Estimation of the volume of underground economic activities in Iran using demand method for housing and working housing". Proceedings of the 3rd National Conference on The Phenomenon of Smuggling of Goods and Its Preventive Ways, Economics Research Institute, Tarbiat Modares University, 25-44, (In Persian).
Astaraki, M. (2010). Tax Payment Culture, Journal of Cultural Engineering, No. 39 & 40, 2005-2019, (In Persian).
Barbuta, N. (2008). Economic and Non-Economic Factors for Tax Compliance. University of Galati.
Barzegari Khanghah, J. & Feizpour, M. A. (2013). Risk-based tax audit: experiences from developed and developing countries, Journal of Accounting Research, No. 9, 23-43, (In Persian).
Becker, G. S. (1968). Crime and punishment: An economic approach. Journal of Political Economy, 76, 169-217.
Beheshti, J. & Royaei, R. A.  (2017). the Relationship between Philosophy of Individual Ethics and Tax Evasion Attitude, Value and Behavioral Quarterly, 2nd Year, No. 4, 247-275, (In Persian).
Brooks, N. (2001). Key issues in income tax: Challenges of tax administration and compliance, Tax Conference. Asian Development Bank, viewed 21.
Caballe, J. & Panades, J. (2004). Inflation, tax evasion, and the distribution of consumption. Journal of Macroeconomics, 26(4), 567-595.
Christopoulos, D. K. (2003). Does underground economy respond symmetrically to tax changes? Evidence from Greece. Economic Modeling, 20(3), 563- 570.
Crane, S. & Nourzad, F. (1990). Tax rates and tax evasion: Evidence from California Amnesty Data. National Tax Journal, 43(2), 99- 189.
Dell’Anno, R., Gomez, M. & Pardo, A. (2004). Shadow Economy in Three Very Different Mediterranean Countries: France, Spain and Greece. A Mimic Approach. Working Paper 2004, 1-29.
Desai, M. & Dharmapala, S. (2009(. Corporate Tax Avoidance and Firm Value.The Review of Economics and Statistics, 91 (3): 537-546.
Dyreng, S., Hanlon, M. & Maydew, E. (2008). “Long-run corporate tax avoidance”. The Accounting Review, 83 (1): 61–82.
Fishburn, G. (1981). Tax evasion and inflation. Australian Economic Papers, 20(37), 325-332.
Franzoni, A. (2014). Tax Evasion and social Interactions”, CIRANO Working Papers, Journal of Public Economics.
Gheblewi, G. & Nikomram, H. (2007). Tax culture and its study among physicians in the north of Tehran, Researches on Road Management, No. 38, 72-92, (In Persian).
Hadian, I. & Delivery, A. (2013). Identifying the Factors Affecting Tax Evasion in Iran's Economy, Planning and Budget, Volume 18, Number 2, 58-39, (In Persian).
Hafeznia, M. R. (2003). Introduction to Research Methods in Humanities (Eighth Edition). Tehran. Side Publications, (In Persian).
Higgins, M. (1985). The relationship between the formal and hidden economies: an exploratory analysis for four countries, The Economics of the Shadow Economy, 127-143.
Islami, R. & Jalalabadi, A. (2006). Investigating the grounds of tax evasion in Iran with emphasis on business card abuse, Office of Economic Studies, (In Persian).
Jamshidi Navid, B., Naserabadi, D., Taherabadi, A. A., & Ghanbari, M. (2019). Tax Evasion of Legal Entities: Comparison of Multivariate Linear Regression Efficiency and Artificial Neural Networks, Tax Research Journal, No. 40, 157-184, (In Persian).
Kenno, B. G. (2020). Factors Affecting Perception of Taxpayers towards the Seriousness of Tax Evasion in Bale Robe Town Administration, Oromia, Ethiopia, International Journal of Finance and Accounting, 9(2): 21-30.
Kiri, N. (2016). Factors Affecting Tax Evasion, International Journal of Economics, Commerce and Management, Vol. IV, Issue 2, 804-811.
Nasr Esfahani, M. & Delvy Esfahani, M. R. (2013). Factors affecting tax evasion from the viewpoints of taxpayers and taxpayers. Journal of Public Accounting, No. 1, 27-36, (In Persian).
Nicolini, J. P. (1998). Tax evasion and the optimal inflation tax. Journal of Development Economics, 55(1), 215- 232.
Mohammadi, J. (2007) Taxes and related issues, Tehran: Sahar Printing Center, (In Persian).
Qaroei Ahangar, R. & Alijani Roshan, A. (2010). Assessing the effective factors on tax evasion of companies in Iran. 8th International Management Conference, Tehran, (In Persian).
RahimiKia, E., Mohammadi, S. & Ghazanfari, M. (2015). Tax Evasion Detection Using Hybrid Intelligent System, Iranian National Tax Administration, No. 26, 135-163, (In Persian).
Richardson, G. (2006). “Determinants of Tax Evasion: A Cross Country Investigation”, Journal of International Accounting, Auditing and R. Taxation, Vol. 15, 150-169.
Sadjiarto, A., Susanto, A. N., Yuniar E., & Hartanto, M.G. (2019). Factors Affecting Perception of Tax Evasion among Chindos, Advances in Economics, Business and Management Research, volume 144, 487-493.
Samadi, A. H. & Tabandeh, R. (2013). Tax evasion in Iran (study of causes and effects and estimation of its amount), Tax Research Journal, No. 19, 106-78, (In Persian).
Sameti, M., Sameti, M., & Delaey Meyalln, A. (2009). Estimation of Underground Economy in Iran (1965-2009) by MIMIC Method, International Economic Studies, Vol. 20, No. 35, No. 2 (New Course), 89-114, (In Persian).
Schneider, F. & Savasan, F. (2007). DYMIMIC Estimates of the Size of Shadow Economies of Turkey and Neighboring Countries. International Research Journal of Finance and Economics, 9:126-144.
Seyed Nourani, S. M. R. (2009). Tax evasion and economic growth in Iran, Parliamentary Research Center, (In Persian).
Soori, A. and N. Mehregan. (2007). the role of social capital in the formation of human capital. Journal of Business Research, 11th Year, No. 42, 207-219, (In Persian).
Strauss, A. & Corbin, J. (1998). Basics of Qualitative Research: Techniques and Procedures for Developing Grounded Theory (2nd ed.), Thousand Oaks, CA: Sage.
Tabandeh, V. & Thierry, V. (2010). The effect of Factors on Tax Evasion in Malysia”, Staff Papers, Vol. 24, IMF.
Tahmasebi Boldaji, F. & Ziaei Bigdeli, M. T. (2004). VAT (Modern Tax). Tehran: Institute of Economic Affairs, (In Persian).
Wilson, R. (2009). "An examination of corporate tax shelter participants". The Accounting Review, 84, 969-999.