Dr Mohammad Reza Amiri, Dr Shahram Rahmani,
Volume 11, Issue 44 (3-2024)
Abstract
For decades, researchers of tax systems and tax payment have investigated the factors affecting taxpayers' inconsistent behavior. Several experimental and survey results obtained by these researchers have identified the characteristics of non-committed taxpayers and factors affecting tax evasion, as tax revenues are seen as the main source of income in financing government expenditures.In this study, we aim to identify the key drivers of tax evasion in Iran with a future research approach. In this research, using the Delphi method and the participation of 31 experts, the results were analyzed in the environment of MicMac software, and then these factors were determined based on the degree of importance and uncertainty, prioritization and the most critical factors, and to identify the drivers. Key features of the software (Micmac) have been used. The results according to the matrix of direct influence in the output of this software indicate that the index of weak understanding of organizational ethics and social responsibilities in the ethical decision-making of professional accountants, weak trust in the government and legal requirements based on the possibility of detection and punishment, in the rank The first to third direct and variable influence of the lack of tax culture in the society has been placed in the first rank of indirect influence.
