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Providing a tax audit quality model based on the acceptance of legal taxpayers
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Mohsen Haji babaei1   , Sina Kheradyar2 , Mojtaba Maleki chubbari3 |
1- phd student, Department of Accounting , Qazvin Branch, Islamic Azad University, Qazvin, Iran
2- Associate Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran , Sinakheradyar@gmail.com
3- Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran. |
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Abstract: (510 Views) |
One of the important risks of any tax system is the lack of tax compliance of taxpayers, and in fact, the degree of tax compliance is a measure of the efficiency of that country's tax system. Therefore, the current research seeks to model the quality of tax audits based on the acceptance of legal taxpayers. This research is of a mixed type and with an exploratory approach, its model and process is qualitative and quantitative (mixed), in the qualitative phase, theoretical sampling and data collection through in-depth interviews with 15 tax and audit experts and Then, the obtained information was analyzed and finally, the model was extracted and the theory was created. In this research, using the systematic approach of Strauss and Corbin (1998), modeling the quality of tax audit based on the acceptance of legal taxpayers along with its explanatory components (causal conditions, background , strategies, interventionist and consequences) were explained. The quantification of the model was formed by formulating a questionnaire based on the components of the model and their operationalization, in the quantitative part of the questionnaire prepared from qualitative indicators and through Cochran's formula in a sample method. A cluster of 384 suitable returned questionnaires was used for quantitative analysis. The data analysis method was based on the PLS3 method. The findings of the research model include types of causal factors, strategies, intervenors, contextual factors, and consequences, which were examined and validated in two dimensions and components. Quantitative and qualitative stage was done. The design of the tax audit quality model based on the acceptance of legal taxpayers leads to improved attitudes (increasing public trust), increasing and timely collection of taxes, reducing collection costs, and ultimately improving the quality of tax audits.
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Article number: 18 |
| Keywords: audit quality, tax audit quality, tax payers, compliance of tax payers. |
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Full-Text [PDF 1135 kb]
(207 Downloads)
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Article type: Research |
Subject:
General
Received: 2024/04/29 | Accepted: 2024/07/19 | Published: 2024/08/31
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