Interpretive Structural Modeling of the Cost of Tax Collection in the Stages before Tax Litigation and Tax Litigation to Taxpayers

Gholipoor,  Sajad; Jafari Dehkordi , Hamidreza; Banitalebi Dehkordi, Bahareh

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year 16, Issue 64 (2024)

fa 2024, 16(64): 1-23

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Interpretive Structural Modeling of the Cost of Tax Collection in the Stages before Tax Litigation and Tax Litigation to Taxpayers

Sajad Gholipoor¹

, Hamidreza Jafari Dehkordi ^*¹

, Bahareh Banitalebi Dehkordi¹

1- Department of Accounting, ShahreKord Branch, Islamic Azad University, ShahreKord, Iran.

Abstract: (78 Views)

The purpose of the present study is to interpret structural modeling of the cost of tax collection in the stages before tax litigation and tax litigation to taxpayers. The present study was conducted in a mixed (qualitative and quantitative) manner. In the qualitative part of the research (fuzzy Delphi method), the statistical population includes tax experts, 20 of whom were selected by theoretical saturation. In the quantitative part of the research (interpretative structural modeling), the statistical population includes senior tax auditors in the Tehran Large Taxpayers General Office. The sample size was obtained by non-probability and snowball sampling equal to 50 people. Based on the results of the fuzzy Delphi, 13 main components, 30 sub-components, and 104 indicators were identified as components of the cost of tax collection in the stages before tax litigation and tax litigation to taxpayers. Based on the results of interpretive structural modeling, human resource management has the greatest impact and macro-consequences have the greatest impact.

Article number: 1

Keywords: Cost of Tax Collection, Tax Litigation, Tax Arrears, Interpretive Structural Modeling (ISM).

Full-Text [PDF 1091 kb] (24 Downloads)

Type of Study: Research | Subject: Special

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Gholipoor S, Jafari Dehkordi H, Banitalebi Dehkordi B. Interpretive Structural Modeling of the Cost of Tax Collection in the Stages before Tax Litigation and Tax Litigation to Taxpayers. fa 2024; 16 (64) : 1
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