Document Type : Original Article
Authors
1
PhD student, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
2
Department of Accounting, Somehsara Branch,Islamic Azad University, Somehsara, Iran
3
Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
Abstract
Purpose: Tax evasion is one of the major challenges in the tax systems of countries, which has many economic and social consequences. Identifying factors affecting the intention and behavior of tax evasion is of great importance. This study will examine the role of the theory of planned tax behavior in predicting the morale and behavior of taxpayers.
Methodology: This study is descriptive-survey in terms of its nature and data collection method, and applied in terms of its purpose. The statistical population of this study consisted of two groups: 1) Tax experts to identify key factors using the Delphi method 2) Taxpayers of Rasht to collect data related to the research variables through a questionnaire. The research method was a mixed exploratory type, in which key factors were first identified using a qualitative approach and the Delphi method. Then, in the quantitative part, data were collected using standard questionnaires and analyzed using a combined structural equation-artificial neural network (SEM-ANN) approach.
Findings: Based on the output of the structural equation model, tax morale has a direct, strong, and significant effect on tax evasion intention. The results of this study show that personality traits of individuals play an important role in shaping their tax morale. Factors such as extraversion, experientialism, agreeableness, and conscientiousness strengthen the relationship between tax attitude and tax cognitive behavioral control with tax morale. In other words, individuals who possess these personality traits are more likely to have a more positive attitude toward taxes, feel more behavioral control in paying taxes, and, as a result, have higher tax morale. On the other hand, personality traits such as neuroticism weaken the relationship between tax attitude and tax cognitive behavioral control with tax morale. In other words, individuals with high self-anxiety are less likely to have a positive attitude towards taxes, feel sufficient behavioral control over paying taxes, and, as a result, have lower tax morale. These findings can provide important guidance for policymakers and tax administrators in designing and implementing effective policies to increase tax morale and reduce tax evasion.
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