The purpose of this study is to present a practical model to strengthen the culture of tax paymentin Iranian enterprises. The statistical population of the study consists of university professors and tax experts who have been selected by purposive sampling. Finally, 15
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The purpose of this study is to present a practical model to strengthen the culture of tax paymentin Iranian enterprises. The statistical population of the study consists of university professors and tax experts who have been selected by purposive sampling. Finally, 15 university professors and experts answered the questions in the form of structured interviews. Experts in this study were people who have at least 10 years of experience in studying, teaching or working in the field of taxation. Also, to determine the reliability of the measuring instrument, the value of ICC coefficient in terms of compatibility and absolute agreement was approved. Interpretive structural modeling approach using Matlab software was used to analyze the data in the qualitative part.
The results of the interpretive modeling section showed that the final model obtained consists of 6 levels. The factor of following the tax laws in relation to the subject of research and presenting a model for strengthening the culture of paying taxes is more effective and in contrast to the factors of religion and social media have the most impact and the least impact. Also, the results of Mick Mac analysis showed the first factor(electronic infrastructure), The second factor (effective tax rate),The fourth factor (management ability and attitude), the Seventh factor (justice and trust in the tax system), And the twelfth factor (transparency of tax policies) have been research's Strategic variables.
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