: tax evasion, tax crimes, economic system, organizational culture, government.
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Abstract: (520 Views) |
One of the most important sources of revenue in the budget of most governments is development tax revenues and an economic indicator in the ranking of countries, its volume and amount in budget sources, represents the economic health of the government and the strength of each country's economic system, transparency and health of the economic system. By relying on tax resources and revenues, the purpose of this study is to provide appropriate scientific and practical solutions to prevent tax evasion and promote tax culture in Iran. Investigative questions about crime and tax evasion were reported. The research method is document analysis and a questionnaire. According to the statistical population, according to the first four limitations, 65 companies in the five-year period from 2008 to 2012 had all the conditions. Of these, 32 companies responded to research questionnaires that were used as a research sample. The consequences of the level and non-compliance with the tax cannot be explained by the severity of the laws, regulations and binding measures applied by the tax authorities. |
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Keywords: : tax evasion, tax crimes, economic system, organizational culture, government. |
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Full-Text [PDF 271 kb]
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Type of Study: Research |
Subject:
Special
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