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:: year 14, Issue 53 (2022) ::
fa 2022, 14(53): 59-82 Back to browse issues page
Factors Influencing the Effectiveness of Tax Audit in Iran
Mohammad Hosein Fatheh * 1, Hosein Shalal Nezhad2 , Fatemeh Ized1
1- Department of Accounting, Payame Noor University, Tehran, Iran.
2- Department of Accounting, Dezful Branch, Islamic Azad university, Dezful, Iran.
Abstract:   (2938 Views)
Considering the important role that tax plays in the country's income and budget. Conducting an effective tax audit that can correctly identify taxpayers' taxes and gain the satisfaction of payers in terms of correctness and correct implementation of laws is of particular importance. The purpose of this research is to investigate the factors affecting the effectiveness of tax audit in Iran. Based on theoretical and empirical bases, the factors affecting the effectiveness of tax audit are divided into four main categories, organizational, tax auditors, taxpayers and legislation. The statistical population of this research is all the employees of the tax affairs organization in different ranks of this organization, including: tax expert, senior tax expert, head of the tax department, head of tax affairs (31 operational areas), all of whom are somehow in Tax audits play a role. To determine the sample size, Cochran's formula was used, and for this purpose, a standard questionnaire was randomly distributed among the respondents and 365 questionnaires were received from different tax areas. In order to analyze the model and test the hypotheses, statistical software PLS and T-statistics were used using the structural equation modeling method with partial least squares approach and correlation coefficient. The results of the test showed that legislation and organizational factors have a significant effect on the effectiveness of tax audits.

 
Article number: 4
Keywords: Tax compliance, Tax audit, Tax auditors, Tax evasion and avoidance, Taxpayers.
Full-Text [PDF 644 kb]   (129 Downloads)    
Type of Study: Research | Subject: Special
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Fatheh M H, Shalal Nezhad H, Ized F. Factors Influencing the Effectiveness of Tax Audit in Iran. fa 2022; 14 (53) : 4
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