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Evaluating and ranking of economic and financial factors affecting the tax transparency of companies by using the best-worst hierarchical method
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Sajad Karimi1   , Ahmad Mohamadi 2, Ali asghar Motaghi3 , Mehdi Arabsalehi4 |
1- PhD student, Accounting Department, Tabriz Branch, Islamic Azad University, Tabriz, Iran
2- Assistant Professor of Accounting, Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran (Author) , ahmad.mohammady@iaut.ac.ir
3- Assistant Professor of Accounting, Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
4- Associate Professor of Accounting, Department of Accounting, Faculty of Administrative Sciences and Economics, Isfahan University, Isfahan, Iran |
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Abstract: (868 Views) |
The present study has been conducted with a qualitative-quantitative approach and to provide a model for determining the tax transparency score of companies. The statistical population of the study was tax experts and university professors who were selected by non-random sampling and the interview with them continued until theoretical saturation (18 people), In addition to the interviews conducted in order to increase the credibility and comprehensiveness of the research, the available documents and documents regarding tax reporting, tax avoidance and tax evasion have been carefully studied, reviewed and analyzed Also, the statistical population in the quantitative section, university professors, financial managers, Independent auditors, and tax officials that 36 people were randomly selected based on Krejcie and Morgan table. The data collection tool was semi-structured in the qualitative part of the interview and the best-worst method (BWM) in the quantitative part of the questionnaire. The validity of the questionnaire was confirmed by experts and specialists and to determine the reliability of the questionnaire best-worst for each category of dimensions and variables, the compatibility rate was calculated. Based on the results, 32 effective factors in the form of six dimensions of corporate governance, auditing factors, strategy factors, financial ratios, general characteristics, and social factors on tax transparency of companies were identified, and based on these factors, a model was provided to determine the transparency score of Iranian companies. The results show that corporate governance and social factors have the greatest impact on corporate tax transparency.
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Article number: 7 |
| Keywords: Tax Transparency, Low-Risk Taxpayers, Tax Ranking, Best-Worst Method. |
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Full-Text [PDF 1261 kb]
(376 Downloads)
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Article type: Research |
Subject:
Special
Received: 2022/05/24 | Accepted: 2022/07/1 | Published: 2022/12/1
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