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- Title
Designing a Model of the Factors Affecting Tax professionals' Tax noncompliant behaviour using The ISM Approach.
- Authors
Kaghazloo, Fateme; Borrego, Ana Clara
- 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.
- Subjects
IRAN; TAXPAYER compliance; TAXATION; STRUCTURAL models; PROFESSIONAL employees; LITERATURE reviews
- Publication
Public Organization Review, 2022, Vol 22, Issue 4, p1099
- ISSN
1566-7170
- Publication type
Article
- DOI
10.1007/s11115-021-00572-y