Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 158

Article in Press

Designing and Evaluating the Tax Compliance Model of Juridical Persons based on the Views of Financial Experts Using Grounded Theory

Saeed Karimi , Mohammad Hamed Khan Mohammadi and Seyyedeh Mahboubeh Jafari

  •  Received: 13 February 2021
  •  Accepted: 02 July 2021
Given the importance and role of taxation in the economic development of any country, designing a model for tax compliance of companies in the Iranian tax system is essential. In the first part of the research, using the Grounded Theory, interviewed 25 financial experts including (faculty members of accounting and taxation in universities, financial managers, senior auditors, supervisors) whose work experience is between 5 to 30 years. The required requirements were obtained. In the second part of the research, the designed model of tax compliance was evaluated using a questionnaire that was distributed among 140 financial experts. The results show that factors such as developing and facilitating the relationship between taxpayers and the tax organization using software and tax culture play an important role in corporate tax compliance. The present study is more comprehensive than previous studies in that it has evaluated the role of various factors such as economic and cultural on tax compliance.

Keywords: tax compliance of juridical persons, grounded theory, causality conditions, intervening conditions, context conditions and consequences