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Investigating the Effect of the Theory of Planned Behavior on the Behavior of Taxpayers
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Sahar Bakhshi   , Mehdi Zolfaghari * , Keyhan Azadi Hir |
| Assistant Professor, Department of Accounting, Somehsara Branch, Islamic Azad University, Somehsara, Iran. |
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Abstract: (316 Views) |
The main goal of this research is to test the theory of planned tax behavior in predicting the mood and behavior of taxpayers. The current research is applied research and in terms of descriptive-survey mixed method. To achieve the goal of the research, data was collected from the taxpayers of Rasht using a quantitative method and analyzed with the Structural Equation Modeling (SEM) method. Considering the important role of attitude in explaining tax morale and behavior, it is suggested to inform people about the importance and benefits of taxes for the development of the country and the provision of public resources through the implementation of educational campaigns and appropriate information, so as to strengthen their positive attitude towards taxes. be made The results showed that mental norms in the society play an important role in tax morale and behavior. Therefore, it is recommended to correct the existing negative norms in this field by creating culture and changing public misconceptions about taxes. By educating and informing about the benefits and consequences of tax payment, tax laws and its processes, it is possible to strengthen people's belief in the ability to perform this behavior.
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| Keywords: taxpayers' behavior, intention to pay taxes, structural equations, theory of planned behavior |
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Full-Text [PDF 757 kb]
(102 Downloads)
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Type of Study: Research |
Subject:
Accounting
Received: 2024/07/9 | Accepted: 2024/07/22 | Published: 2024/11/30
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