Why Do I Have to Pay My Income Taxes? The Effects of Taxpayers\' Perceived Value on Commitment to Pay in Light of the Possibility of Tax Evasion
Voluntary payment of taxes is a sweet wish of the governments and tax organizations. Adopting a nascent approach, public sector marketing tries to help these organizations in attracting and persuading the target groups by applying the concept of marketing democracy. In this way, managing the mindset...
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| Format: | Article |
| Language: | fas |
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Institute for Management & Planning Studies
2021-02-01
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| Series: | فرایند مدیریت و توسعه |
| Subjects: | |
| Online Access: | http://jmdp.ir/article-1-3966-en.pdf |
| _version_ | 1797450702742618112 |
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| author | Mehdi Khademi Gerashi |
| author_facet | Mehdi Khademi Gerashi |
| author_sort | Mehdi Khademi Gerashi |
| collection | DOAJ |
| description | Voluntary payment of taxes is a sweet wish of the governments and tax organizations. Adopting a nascent approach, public sector marketing tries to help these organizations in attracting and persuading the target groups by applying the concept of marketing democracy. In this way, managing the mindset of the target community can make paying taxes easy and satisfactory. The present research studies the effects of taxpayers' perceived value and their commitment to pay by considering the moderating variable of the possibility of perceived tax evasion. Taxable companies comprised the statistical population of the study and the required data were gathered by applying survey method. Based on the findings acquired by structural equations, the perceived value has a direct and positive impact on tax payers’ commitment and satisfaction. Another noteworthy finding of this study shows that perceived value of tax payment is relatively high; however, taxpayers' perception of the possibility of tax evasion with no serious consequences reduces its impact in practice. The results of this research can change the policymakers’ viewpoints regarding tax revenues by taking public sector marketing into consideration. |
| first_indexed | 2024-03-09T14:44:25Z |
| format | Article |
| id | doaj.art-4df74f198ad946c3b3e45c4c669a0981 |
| institution | Directory Open Access Journal |
| issn | 1735-0719 2252-0074 |
| language | fas |
| last_indexed | 2024-03-09T14:44:25Z |
| publishDate | 2021-02-01 |
| publisher | Institute for Management & Planning Studies |
| record_format | Article |
| series | فرایند مدیریت و توسعه |
| spelling | doaj.art-4df74f198ad946c3b3e45c4c669a09812023-11-27T10:50:47ZfasInstitute for Management & Planning Studiesفرایند مدیریت و توسعه1735-07192252-00742021-02-0133497114Why Do I Have to Pay My Income Taxes? The Effects of Taxpayers\' Perceived Value on Commitment to Pay in Light of the Possibility of Tax EvasionMehdi Khademi Gerashi0 Institute for Management and Planning Studies. Voluntary payment of taxes is a sweet wish of the governments and tax organizations. Adopting a nascent approach, public sector marketing tries to help these organizations in attracting and persuading the target groups by applying the concept of marketing democracy. In this way, managing the mindset of the target community can make paying taxes easy and satisfactory. The present research studies the effects of taxpayers' perceived value and their commitment to pay by considering the moderating variable of the possibility of perceived tax evasion. Taxable companies comprised the statistical population of the study and the required data were gathered by applying survey method. Based on the findings acquired by structural equations, the perceived value has a direct and positive impact on tax payers’ commitment and satisfaction. Another noteworthy finding of this study shows that perceived value of tax payment is relatively high; however, taxpayers' perception of the possibility of tax evasion with no serious consequences reduces its impact in practice. The results of this research can change the policymakers’ viewpoints regarding tax revenues by taking public sector marketing into consideration.http://jmdp.ir/article-1-3966-en.pdfperceived valuesatisfactiontax commitmenttax avoidancepublic sector marketing. |
| spellingShingle | Mehdi Khademi Gerashi Why Do I Have to Pay My Income Taxes? The Effects of Taxpayers\' Perceived Value on Commitment to Pay in Light of the Possibility of Tax Evasion فرایند مدیریت و توسعه perceived value satisfaction tax commitment tax avoidance public sector marketing. |
| title | Why Do I Have to Pay My Income Taxes? The Effects of Taxpayers\' Perceived Value on Commitment to Pay in Light of the Possibility of Tax Evasion |
| title_full | Why Do I Have to Pay My Income Taxes? The Effects of Taxpayers\' Perceived Value on Commitment to Pay in Light of the Possibility of Tax Evasion |
| title_fullStr | Why Do I Have to Pay My Income Taxes? The Effects of Taxpayers\' Perceived Value on Commitment to Pay in Light of the Possibility of Tax Evasion |
| title_full_unstemmed | Why Do I Have to Pay My Income Taxes? The Effects of Taxpayers\' Perceived Value on Commitment to Pay in Light of the Possibility of Tax Evasion |
| title_short | Why Do I Have to Pay My Income Taxes? The Effects of Taxpayers\' Perceived Value on Commitment to Pay in Light of the Possibility of Tax Evasion |
| title_sort | why do i have to pay my income taxes the effects of taxpayers perceived value on commitment to pay in light of the possibility of tax evasion |
| topic | perceived value satisfaction tax commitment tax avoidance public sector marketing. |
| url | http://jmdp.ir/article-1-3966-en.pdf |
| work_keys_str_mv | AT mehdikhademigerashi whydoihavetopaymyincometaxestheeffectsoftaxpayersperceivedvalueoncommitmenttopayinlightofthepossibilityoftaxevasion |