Presenting a model of tax non-compliance in Iran based on the network analysis Process (ANP)
سال انتشار: 1402
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 84
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شناسه ملی سند علمی:
JR_AMFA-8-2_003
تاریخ نمایه سازی: 30 خرداد 1402
چکیده مقاله:
In the field of corporate tax behavior, corporate governance mechanisms are effective for shaping and monitoring the behavior of managers. The board, which is responsible for allocating resources, improving performance and increasing shareholder wealth, plays a central role in choosing a tax management strategy. Hence, companies with different governance structures may adopt different types of tax management. Therefore, it can be argued that corporate governance mechanisms can affect corporate tax activities. In order to achieve the weight of the identified criteria, the network analysis process method was used. The purpose of this method was to structure the decision-making process, according to a scenario affected by multiple independent factors. In this method, there can be a relationship between all levels, while in the method of hierarchical analysis process, this relationship could only be from high levels to low levels. The method of the network analysis process, such as the hierarchical analysis process, calculates the inconsistency of all judgments by the conformity rate, and the calculated inconsistency rate must be less than ۱۰%. The compatibility coefficient of the final matrix shows the validity of the questionnaire. In order to analyze the data, Super Decision ۱.۶.۰ software developed by Thomas L. Saati, the inventor of this method, as well as MS Excel ۲۰۱۹ software were used. There is considerable evidence that increasing tax requirements can increase tax compliance, but typically some types of tax offenses are used as a tool to control the phenomenon of tax default.
کلیدواژه ها:
نویسندگان
Esmaeil Hamid
Department of Accounting. Khorramshahr International Branch. Islamic Azad University. Khorramshahr. Iran.
Houshang Amiri
Department of Accounting. Abadan Branch. Islamic Azad University. Abadan .Iran.
Mohammad Ramazan Ahmadi
Social Science Department. Faculty Of Economics and Social Science. Shahid Chamran University OF Ahvaz. Ahvaz. Iran.
Allah karam Salehi
Department of Accounting, Masjed-Soleiman Branch Islamic Azad University, Masjed-Soleiman, Iran
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