Public Administration Perspective

Cognitive mapping of Influencing factors on participation in tax payments

Document Type : Research Article (with qualitative approaches)

Authors

1 PhD student , Public Management, Decision Making and Policy General, Faculty of Management, Islamic Azad University, Rafsanjan Branch, Rafsanjan, Iran.

2 Department of Public Management, Facuity of Management, Islamic Azad University, Rafsanjan Branch, Iran.

3 Department of Management, Faculty of Administrative Affairs and Economics, Vali -e- Asr University, Rafsanjan, Iran.

Abstract

Purpose: To study the factors affecting the expansion of public participation in tax payment and provide practical solutions to improve the system of public participation in complying with taxpayers is one of the objectives of this study.
Design/Methodology/Approach: The phenomenon was explained using cognitive mapping method during the study of the research background and in-depth and semi-structured interviews with tax experts.
Research Findings: After studying the research literature, 53 effective factors in paying tax were identified.Using the available software, the experts' case map was extracted based on relatively strong relationships between the factors. Organizing tax affairs, developing national-religious culture, general institutionalization of tax affairs, ecological features of taxpayers, micro and macroeconomic status and learning from effective international models.
Limitations and Consequences: In this study, an attempt was made to extract the initial model using expert opinion and to postpone the quantitative test based on the positivism paradigm in order to test the model and generalize it to future studies. Therefore, the lack of questioning of taxpayers and taxpayers is the limitation of this study. In this study, tax experts and managers of the organization were used to collect information.
Practical Consequences: Identify the factors affecting the increase of public participation in tax
Innovation or value of the Articl: In this study, we seek to provide a model for increasing public participation in taxation in order to achieve the process of further participation in tax payment. Knowledge and awareness of the tax culture that governs society is of great importance for policy makers, decision makers and managers in planning.

Keywords

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Public Administration Perspective
Volume 12, Issue 3 - Serial Number 47
September 2021
Pages 57-76