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The Pattern of Tax Fraud in Iran by Mixed-Approach Method (Investigating the Fraudulent Tax approach of Entities)
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Maryam Yokhaneh Alghyani   , Saeed Jabbarzadeh Kangarlouei * , Jamal Bahri Sales , Akbar Zavari Rezaei |
| Urmia Islamic Azad Universiti |
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Abstract: (791 Views) |
| The present study was conducted to explain the pattern of corporate tax fraud in Iran through a mixed method by exploratory-sequential strategies. The qualitative part of the research was carried out with Grounded Theory approach and conducting 57 in-depth and semi-constructed interviews with financial-tax experts in the form of snow ball method. After analyzing the coding, the G.T. model emerged. MAXQDA software was used to data analyze. In the quantitative part of the study, the data of 496 questionnaires were analyzed by structural equation modeling by using Smart PLS 3 software. In the qualitative section, the fraudulent tax approach was defined as the core category of the model and the various dimensions of the model were explained: forceful action and selective action were explained as the reasons for the formation of the fraudulent tax approach. Context conditions included 7 contents, fraudulent strategies including 8 groups of specific fraudulent strategies and 9 groups of general fraudulent strategies, aggravating and limiting interfering conditions in three areas of the tax organization, outside the tax system and the common area, with 5 levels of economic consequences and the socio-political consequences were explained and analyed. The results of quantitative analysis showed that: forced action and selective action have a direct and significant effect on fraudulent tax approach, the integrity of the tax system, social systems and joint performance have opposite and significant effect and the contextual factors have significant direct and indirect effects on corporats’ fraudulent tax approach. |
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| Keywords: Corporate Tax Fraud, Mixed Approach Method, Grounded Theory, Tax Experts. |
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Full-Text [PDF 924 kb]
(157 Downloads)
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Type of Study: Research |
Subject:
Accounting
Received: 2020/03/14 | Accepted: 2020/06/10 | Published: 2020/11/30
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