IDEAS home Printed from https://ideas.repec.org/a/eco/journ3/2018-01-12.html
   My bibliography  Save this article

Investigation of Relation between Tax Laws and Regulations and Tax Evasion

Author

Listed:
  • Mehrdad Ganbari

    (Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran)

  • Zahra Nouri

    (Young Researchers Club Ilam Branch, Ilam, Iran,)

  • Mahnaz Mahdavi

    (Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran.)

  • Mahin Absalan Nezhad

    (Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran.)

  • Zahra Azizi

    (Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran.)

  • Akhtar Derikvand Moghadam

    (Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran.)

Abstract

The main purpose of this research is considered of performance techniques for competent of tax system in country. Base of this research, this question will discusses why the tax system in country is ineffective? Although several answers bear in mind for this question for people and most of tax agents, but as a researcher, they attempt to find a strict and scientific answer for aforesaid question. In this study, statistics community consists of 250 persons of tax agents and payers in Ilam province. In this article they use of library and field approach. The information provided by questionary. They examine the investigations assumptions with use of 35 questions involving 4 choices. The validity of questionary questions is evaluated by ALFA test (? = 0.85) probably, we can plan for competent of tax system based on given results. There is a significant direct relationship between tax regulations and tax evasion. Further, there is a significant direct relationship between tax system efficiency and tax evasion tricks. Results of the present study suggest that any change, though small, in the body of tax rules and regulations would equally affect tax evasion, whether it is positive or negative.

Suggested Citation

  • Mehrdad Ganbari & Zahra Nouri & Mahnaz Mahdavi & Mahin Absalan Nezhad & Zahra Azizi & Akhtar Derikvand Moghadam, 2018. "Investigation of Relation between Tax Laws and Regulations and Tax Evasion," International Review of Management and Marketing, Econjournals, vol. 8(1), pages 73-78.
    • Handle: RePEc:eco:journ3:2018-01-12
    as

    Download full text from publisher

    File URL: https://www.econjournals.com/index.php/irmm/article/download/6051/pdf
    Download Restriction: no
    File URL: https://www.econjournals.com/index.php/irmm/article/view/6051/pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Tax; Tax Payers; Tax Obedience; Self-comment; Tax Evasion;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eco:journ3:2018-01-12. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ilhan Ozturk (email available below). General contact details of provider: http://www.econjournals.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.