Social explanation of tax fraud in Iran (study case Tehran city)

Document Type : Original Article

Authors

1 Department of sociology- center Tehran branch-Islamic azad university- Tehran- Iran.

2 Department of sociology- Abhar branch- Islamic azad university-Zanjan-Iran.

3 Department of sociology- center Tehran branch- Islamic azad university-Tehran- Iran.

Abstract

This research is about sociological explanation of tax fraud in Iran (study case Tehran city). The research goal is in field of practical and from the type of data collection is descriptive and correlation.

statistical society is include of all Tehran 1540000 tax payers and statistical sample are 383 person. Sampling method is random also data collection and required information method is questionnaire type. After distributing questionnaire and obtain required data the collected data was analyzed by SPSS software in two part of descriptive and correlation and also assumption test analysis was done by Pearson coefficient correlation and regression and path analysis.

Obtained findings showed. There is significant correlation between public awareness and tax fraud but there was no significant correlation between social trust and public participation with tax fraud. On the other hand, there was significant correlation between religious adherence and tax fraud also discoveries showed that public awareness and religious adherence and relative diprivation feeling and variables are able to predict tax fraud to extent of 0.6.

Keywords

Political Sociology of Iran
Volume 5, Issue 1
April 2022
Pages 441-459

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