organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units)
Regarding the critical role of tax and tax revenues in developing the country`s economy and achieving social objectives, recognition the factors affecting tax compliance is very important. Understanding these factors in order to design efficient methods to increase tax revenues, requires an understa...
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| Format: | Article |
| Language: | fas |
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University of Tehran
2016-03-01
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| Series: | بررسی‌های حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_57017_c7540343847720f2abfa5297a39c2a10.pdf |
| _version_ | 1818448036098998272 |
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| author | Mahnaz Mollanazari Mina Abouhamzeh Mohammad Mahdi Mirzaee Abbas Abad |
| author_facet | Mahnaz Mollanazari Mina Abouhamzeh Mohammad Mahdi Mirzaee Abbas Abad |
| author_sort | Mahnaz Mollanazari |
| collection | DOAJ |
| description | Regarding the critical role of tax and tax revenues in developing the country`s economy and achieving social objectives, recognition the factors affecting tax compliance is very important. Understanding these factors in order to design efficient methods to increase tax revenues, requires an understanding of the behavioral aspects of judgment and decision making for taxpayers on tax compliance. Since tax payers’ decision to compliance is a function of cultural norms, therefore it is critical to consider the influence of culture. This study examines the relationship between organizational culture and corporate tax compliance. In this study to measure organizational culture, Hofstede's Cultural questionnaire and to measure corporate tax compliance, an index based on the difference between expression and certain taxes is used. Sample of this study included 65 companies from Large Taxpayers Units during the period 1387 to 1391. The conclusions show that organizational culture has a significant effect on corporate tax compliance and corporate tax compliance by low uncertainty avoidance, high individualism, low power distance and high masculinity determined. |
| first_indexed | 2024-12-14T20:13:07Z |
| format | Article |
| id | doaj.art-51e9fb0c2a9c4253b2fe159f03a3dec6 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-14T20:13:07Z |
| publishDate | 2016-03-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسی‌های حسابداری و حسابرسی |
| spelling | doaj.art-51e9fb0c2a9c4253b2fe159f03a3dec62022-12-21T22:48:54ZfasUniversity of Tehranبررسی‌های حسابداری و حسابرسی2645-80202645-80392016-03-0123111810.22059/acctgrev.2016.5701757017organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units)Mahnaz Mollanazari0Mina Abouhamzeh1Mohammad Mahdi Mirzaee Abbas Abad2Associate Prof., Faculty of Social Sciences and Economics, alzahra Universityدانشجوی دکتری حسابداری، دانشکدۀ علوم اجتماعی و اقتصادی، دانشگاه الزهرا (س)، تهران، ایراندانشجوی دکتری حسابداری، دانشکدۀ مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایرانRegarding the critical role of tax and tax revenues in developing the country`s economy and achieving social objectives, recognition the factors affecting tax compliance is very important. Understanding these factors in order to design efficient methods to increase tax revenues, requires an understanding of the behavioral aspects of judgment and decision making for taxpayers on tax compliance. Since tax payers’ decision to compliance is a function of cultural norms, therefore it is critical to consider the influence of culture. This study examines the relationship between organizational culture and corporate tax compliance. In this study to measure organizational culture, Hofstede's Cultural questionnaire and to measure corporate tax compliance, an index based on the difference between expression and certain taxes is used. Sample of this study included 65 companies from Large Taxpayers Units during the period 1387 to 1391. The conclusions show that organizational culture has a significant effect on corporate tax compliance and corporate tax compliance by low uncertainty avoidance, high individualism, low power distance and high masculinity determined.https://acctgrev.ut.ac.ir/article_57017_c7540343847720f2abfa5297a39c2a10.pdfcorporate tax compliancecultureHofstede's cultural frameworkOrganizational Culturetax revenues |
| spellingShingle | Mahnaz Mollanazari Mina Abouhamzeh Mohammad Mahdi Mirzaee Abbas Abad organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units) بررسی‌های حسابداری و حسابرسی corporate tax compliance culture Hofstede's cultural framework Organizational Culture tax revenues |
| title | organizational culture and corporate tax compliance
(The Case study of Large Taxpayers Units) |
| title_full | organizational culture and corporate tax compliance
(The Case study of Large Taxpayers Units) |
| title_fullStr | organizational culture and corporate tax compliance
(The Case study of Large Taxpayers Units) |
| title_full_unstemmed | organizational culture and corporate tax compliance
(The Case study of Large Taxpayers Units) |
| title_short | organizational culture and corporate tax compliance
(The Case study of Large Taxpayers Units) |
| title_sort | organizational culture and corporate tax compliance the case study of large taxpayers units |
| topic | corporate tax compliance culture Hofstede's cultural framework Organizational Culture tax revenues |
| url | https://acctgrev.ut.ac.ir/article_57017_c7540343847720f2abfa5297a39c2a10.pdf |
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