Collecting Tax Based on the Use of Governmental Resources and Facilities (مقاله پژوهشی دانشگاه آزاد)

درجه علمی: علمی-پژوهشی (دانشگاه آزاد)

نویسندگان: غلامرضا رضایی محمد صادق زاده مهارلویی میترا شورکی

منبع: Journal of Emerging Technologies in Accounting, Auditing and Finance,Vol. 1, No 1, Spring 2023

کلیدواژه‌ها: taxation based on the use of government resources and facilities satisfaction of taxpayers Tax evasion Government Expenses

حوزه‌های تخصصی:

حوزه‌های تخصصی مدیریت مدیریت مالی – حسابداری

شماره صفحات: ۳۹ - ۵۲

دریافت مقاله تعداد دانلود : ۱۹

آرشیو

چکیده

Objective: The purpose of the present research in the first stage is to investigate tax evasion and satisfaction from the point of view of tax payers and investigate government expenses from the point of view of tax staffs in the current state of tax collection in the country. In the second stage, this research seeks to present a new model regarding the method of calculating and collecting taxes based on the use of government resources and facilities. Methodology: The statistical population of this research consists of two general sections of tax payers and tax affairs employees in Fars province. The sample size is determined based on Cochran's formula. Also, simple random sampling method is used. In order to test the hypotheses of the research, SPSS version 22 was used, and according to the normality or non-normality of the data distribution, "one sample t" and "median test" were used respectively. Results: The findings of the research indicate that the inappropriateness of the current tax collection situation in the country has increased the dissatisfaction of taxpayers and increase tax evasion. Meanwhile, from the point of view of taxpayers and tax officials, the approach of simulating taxation based on the use of government resources and facilities increase taxpayers' satisfaction and reduce tax evasion and can help reduce government costs. Innovation: rendering a new model regarding the method of calculating and collecting taxes based on the use of government resources and facilities is innovation of this syudy.