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:: Volume 8, Issue 30 (Quarterly Journal of Fiscal and Economics Policies 2020) ::
2020, 8(30): 81-105 Back to browse issues page
The Effect of on tax professionals ' perception of tax complexity on tax compliance behavior
Fatemeh Kaghazloo Miss, Mehdi Baharmoghadam Mr, Alireza Rahimi Mr
Shahid BahonarUniversity
Abstract:   (149 Views)

Today, the role of tax professionals has become an important issue in tax policy due to more complex and ambiguous tax laws. For this reason, the study of the activities of tax professionals is important for two reasons. Firstly, Taxpayers use the services of tax professionals to meet their tax obligations. Secondly, tax professionals, more than taxpayers, experience the issue of tax complexity, since their activity comprises the resolution of different tax problems for their clients. Therefore, the views of tax professionals can play an important role in designing countrychr('39')s tax policy. In this review, we study researches on tax professionalschr('39') perceptions of tax complexity and its effects on Tax compliance behavior, as well as discuss various methods for measuring the complexity of tax.

Keywords: tax compliance, legislative tax complexity, compliance tax complexity
Full-Text [PDF 1406 kb]   (35 Downloads)    
Type of Study: Research | Subject: Special
Received: 2019/11/23 | Accepted: 2020/09/21 | Published: 2020/09/21
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Kaghazloo F, Baharmoghadam M, Rahimi A. The Effect of on tax professionals ' perception of tax complexity on tax compliance behavior. quarterly journal of fiscal and Economic policies. 2020; 8 (30) :81-105
URL: http://qjfep.ir/article-1-1071-en.html


Volume 8, Issue 30 (Quarterly Journal of Fiscal and Economics Policies 2020) Back to browse issues page
فصلنامه سیاستهای مالی و اقتصادی Quarterly Journal of Fiscal and Economic Policies
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