Designing of a Model Evaluating Performance for Iranian National Tax System with an Approach to Respect of Ethical Principles

Document Type : Research Article (with quantitative approaches)

Authors
seyd kamal vaezi 1
ali afri 1
abas nargesian 1
abdlhamid shams 2
1 university of tehran
2 institute of education and research
10.48308/jpap.2019.96500
Abstract
Ethics of taxation involves those ethical principles or values that the people are free to pay or not to pay taxes. The purpose of the present study is to design a model evaluating performance for national tax system with an approach to respect of ethical principles. In this study, a mixed research method is used with giving more order of time and weight to qualitative data than to those of quantitative ones. In the qualitative stage, the population is comprised of a group of academic experts as well as chief executive managers. According to preliminary studies, the number of this group is 35 people. In the quantitative stage, the population is consisted of the whole tax payers of Iranian National Tax Administration which the number of them is unlimited. In order to collect data, two questionnaires were used. In the quantitative stage, the core identified in the qualitative stage is obtained using explanatory-factor analysis method, path analysis, variables and constructs and the relevant questions (items) for measuring the variables and after examining the reliability and validity ( content, formal and construct validities) the final scale is measured through explanatory-factor analysis and confirmation of model validation. Also in the model evaluating performance of tax system, the relations are determined through the method of structural equation modeling. Finally, from the findings, 4 main categories were identified and 70 sub-categories were extracted for all the categories of ethical infrastructure of tax system, ethical infrastructure of generating tax system, ethical, cultural and social infrastructure of tax system and ethical infrastructure of tax law and regulations
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