In dealing with tax evasion phenomenon and developing tax sanctions generally, two preventive and behaviorism approaches can be mentioned. The inhibitory approach believes that by increasing the likelihood of discovering tax evasion and the severity of tax sanctions, tax evasions can be reduced.  On the contrary, the behaviorism approach believes that the increase in tax compliance among the ta...

An efficient monetary and tax system plays an important role in the proper performance of the economic system, and can effect on motivation of labor, consumer, savings and investment behavior. A theory of monetary and tax reform is movement of the income tax system and inflation tax to the system of consumption tax, that can increase the tendency to savings, investment and capital accumulation....

The present study is related to the management and strategy of dealing with the risk of business tax compliance in tax audits using the Grand Theory method. The statistical population of the study is managers, elites and experts in the field of taxation who have been selected from the snowball or chain sampling method for the interview according to the purpose of the research. After receiving t...

If tax culture is a set of attitudes, insights and reactions of people against tax system, lack of positive response of tax payers for doing their legal duties and taxes are considered as a remark on tax culture weakness. The main purpose of this study was to rank the importance of effective factors in tax culture of Tax Office in West of Tehran using Fuzzy AHP (FAHP) and Fuzzy TOPSIS (FTOPSIS)...