Studying and Identifying the Effective Factors on Tax Evasion by Fuzzy DEMATEL-Method
The main goal of this research is to identify the effective factors on tax evasion by fuzzy DEMATEL-method in Iran. At the present time tax evasion is one of the economic problems in developing countries. Our country has had in this problem for several decades. In this paper, we attempted to determi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Islamic Azad University, Qazvin Branch
2018-07-01
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| Series: | Journal of Optimization in Industrial Engineering |
| Subjects: | |
| Online Access: | http://www.qjie.ir/article_538228_8ea36938a7cea11f5ce678edf8c7517f.pdf |
| _version_ | 1811240309839888384 |
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| author | Maisam Zanganeh Elham Ashouri Sheikhi Ahmad Abdollahi |
| author_facet | Maisam Zanganeh Elham Ashouri Sheikhi Ahmad Abdollahi |
| author_sort | Maisam Zanganeh |
| collection | DOAJ |
| description | The main goal of this research is to identify the effective factors on tax evasion by fuzzy DEMATEL-method in Iran. At the present time tax evasion is one of the economic problems in developing countries. Our country has had in this problem for several decades. In this paper, we attempted to determine effective factors in tax evasion, and the relational structure of these factors is examined by fuzzy DEMATEL-method, and meanwhile to recognize their interaction, the hierarchy of the influence of these factors should be known, too. research results showed that among the effective factors, lack of law-makers, of dominance interference institutions which are not charge and the vast exemptions have the highest impact on tax evasion. |
| first_indexed | 2024-04-12T13:16:50Z |
| format | Article |
| id | doaj.art-eede4a380d8d4471a1c931c0f1b1b217 |
| institution | Directory Open Access Journal |
| issn | 2251-9904 2423-3935 |
| language | English |
| last_indexed | 2024-04-12T13:16:50Z |
| publishDate | 2018-07-01 |
| publisher | Islamic Azad University, Qazvin Branch |
| record_format | Article |
| series | Journal of Optimization in Industrial Engineering |
| spelling | doaj.art-eede4a380d8d4471a1c931c0f1b1b2172022-12-22T03:31:40ZengIslamic Azad University, Qazvin BranchJournal of Optimization in Industrial Engineering2251-99042423-39352018-07-0111214915410.22094/joie.2018.538228538228Studying and Identifying the Effective Factors on Tax Evasion by Fuzzy DEMATEL-MethodMaisam Zanganeh0Elham Ashouri Sheikhi1Ahmad Abdollahi2Department of Industrial Management, Sharg-e Golestan Institute of Higher Education, Gonbad-e Kavous, Golestan Province, IranUniversity of Applied Science & Amp; Technology, Gonbad-e Kavous Branch, Golestan Province, IranDepartment of Accounting, Golestan Institute of Higher Education, Gorgan, Golestan Province, Iran.The main goal of this research is to identify the effective factors on tax evasion by fuzzy DEMATEL-method in Iran. At the present time tax evasion is one of the economic problems in developing countries. Our country has had in this problem for several decades. In this paper, we attempted to determine effective factors in tax evasion, and the relational structure of these factors is examined by fuzzy DEMATEL-method, and meanwhile to recognize their interaction, the hierarchy of the influence of these factors should be known, too. research results showed that among the effective factors, lack of law-makers, of dominance interference institutions which are not charge and the vast exemptions have the highest impact on tax evasion.http://www.qjie.ir/article_538228_8ea36938a7cea11f5ce678edf8c7517f.pdfTax evasionFuzzy DEMATEL- MethodFuzzy logicEconomic |
| spellingShingle | Maisam Zanganeh Elham Ashouri Sheikhi Ahmad Abdollahi Studying and Identifying the Effective Factors on Tax Evasion by Fuzzy DEMATEL-Method Journal of Optimization in Industrial Engineering Tax evasion Fuzzy DEMATEL- Method Fuzzy logic Economic |
| title | Studying and Identifying the Effective Factors on Tax Evasion by Fuzzy DEMATEL-Method |
| title_full | Studying and Identifying the Effective Factors on Tax Evasion by Fuzzy DEMATEL-Method |
| title_fullStr | Studying and Identifying the Effective Factors on Tax Evasion by Fuzzy DEMATEL-Method |
| title_full_unstemmed | Studying and Identifying the Effective Factors on Tax Evasion by Fuzzy DEMATEL-Method |
| title_short | Studying and Identifying the Effective Factors on Tax Evasion by Fuzzy DEMATEL-Method |
| title_sort | studying and identifying the effective factors on tax evasion by fuzzy dematel method |
| topic | Tax evasion Fuzzy DEMATEL- Method Fuzzy logic Economic |
| url | http://www.qjie.ir/article_538228_8ea36938a7cea11f5ce678edf8c7517f.pdf |
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