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The Role of Forensic Accounting in Reducing VAT Evasion in Small and Medium-Sized Enterprises: An Analysis using the Fisher Model Perspective
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Mohammad Nazaripour *    , AmirMohammad Heidari |
| University of Hazrat-e Masoumeh |
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Abstract: (22 Views) |
| Economic transactions today are highly complex and voluminous, making the identification and prevention of financial violations, such as tax evasion, a significant challenge that requires effective tools. Forensic accounting offers specialized techniques and methods to detect and address various financial irregularities. This study aims to examine the role of forensic accounting in reducing value-added tax (VAT) evasion through the application of the Fisher model. The research utilized a descriptive-correlational design and structural equation modeling. The study population consisted of accountants from manufacturing companies, with a sample of 252 participants selected using a convenience sampling method. Data were gathered via questionnaires distributed in the second half of 2024. Structural equation modeling was employed to analyze the data. The results reveal those independent variables—namely, the probability of detection, tax sanctions, tax ethics, tax justice, government spending, and forensic accounting—have a significant negative effect on VAT evasion. This suggests that an increase in any of these factors contributes to a reduction in VAT evasion. In conclusion, the findings offer valuable insights into the factors influencing VAT evasion and provide a basis for developing more effective policies to address this issue. |
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| Keywords: Forensic Accounting, Value-Added Tax (VAT), Tax Evasion, Fisher Model |
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Full-Text [PDF 1081 kb]
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Type of Study: Research |
Subject:
Special
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