1. Identify and prioritize effective factors for reducing tax evasion from tax affairs organization experts’ opinions using an analytical hierarchy process by drawing a decision tree.
- Author
-
Aghaei, Saeed, Dehkordi, Bahare Banitalebi, and Dehkordi, Hamidreza Jafari
- Subjects
TAX evasion ,ANALYTIC hierarchy process ,DECISION trees ,ECONOMIC development ,GOVERNMENT revenue - Abstract
Tax collection has always been one of the main problems of governments for a long ago because companies evade paying taxes and deceive governments for several factors. Therefore, this paper identifies and prioritizes the effective factors in reducing tax evasion in the tax affairs organization. This is qualitative and quantitative research. This article identifies and prioritizes effective factors in preventing tax evasion through the content analysis method, Delphi survey method, and Analytical Hierarchy Process (AHP) by drawing a decision tree. Moreover, data was collected using a researcher-made questionnaire, as well as examining the conceptual relationship between the indicators and the questionnaire pairwise comparisons. The sample includes 25 experts working for the Tax Affairs Organization in 2022. The hierarchical analysis results have identified five main factors affecting tax evasion, including managerial, economic, political, social, and rules and regulations factors. Also, 19 effective factors in reducing tax evasion were identified and agreed upon by experts. The findings showed that the factor of rules and regulations with a relative weight of 0.381 and political and managerial factors with weights of 0.228 and 0.204, respectively have the highest degree of importance in reducing tax evasion from the Tax Affairs Organization experts’ opinions. Governments strive to maximize tax revenue to meet rapid growth and economic development; therefore, governments always seek a solution to prevent tax evasion to achieve a stable level of tax revenue. Therefore, accurate identification of the effective factors in this field helps governments to take steps towards the realization of their goals. The research findings show that this article can be a good start to address the effective factors and priorities in reducing tax evasion for the government. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF