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Designing a Model of the Factors Affecting Tax professionals' Tax noncompliant behaviour using The ISM Approach

Author

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  • Fateme Kaghazloo

    (Shahid Bahonar University)

  • Ana Clara Borrego

    (Polytechnic Institute of Portalegre)

Abstract

The purpose of this study is to determine the factors affecting Tax professionals’ tax noncompliant behavior by using interpretive structural modelling method. Based on a comprehensive literature review and on the perception of 30 Tax professionals in Iran, five factors were identified to explain the Tax professionals’ tax noncompliant behavior: age, gender, tax knowledge, legislative tax complexity, and compliance tax complexity. The results of the interpretive structural modelling method showed that age and gender were the most influencing factors in the field of Tax professionals’ tax noncompliant behavior.

Suggested Citation

  • Fateme Kaghazloo & Ana Clara Borrego, 2022. "Designing a Model of the Factors Affecting Tax professionals' Tax noncompliant behaviour using The ISM Approach," Public Organization Review, Springer, vol. 22(4), pages 1099-1120, December.
    • Handle: RePEc:kap:porgrv:v:22:y:2022:i:4:d:10.1007_s11115-021-00572-y
    DOI: 10.1007/s11115-021-00572-y
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