The role of tax capacity on the tax effort of South Khorasan gold sellers

Document Type : Original Article

Authors

1 PhD student, accounting Department, Birjand branch, Islamic Azad University, Birjand, Iran.

2 Assistant Professor, Accounting Department, Birjand Branch, Islamic Azad University, Birjand, Iran.

3 Assistant Professor, Department of Accounting, Tehran East Branch, Islamic Azad University, Tehran, Iran.

Abstract

Purpose: The main purpose of this research was to investigate the impact of tax capacity on the tax effort of gold sellers in South Khorasan. Method: The statistical sample of this research included 156 people from selected jobs (gold dealers) in South Khorasan who were investigated in 2017-2018. Finally, the hypothesis was tested through Eviews, SPSS and PLS software using multivariable regression model using composite data method at a confidence level of 0.95.Findings:The findings showed that the total income of tax capacity and tax effort in each year is clear from 92 to 97, and in the statistical population of goldsmiths, in each year, tax effort could not justify a large percentage of the income of tax capacity, the greatest impact of which is related to the year 2016 with the amount of 72 It is 13%.Conclusion: Conclusion: The results of this research showed that in the statistical population of gold dealers in South Khorasan province, the tax capacity of gold dealers did not have a significant role on the tax effort of South Khorasan province.

Keywords

Political Sociology of Iran
Volume 3, Issue 4 - Serial Number 12
February 2021
Pages 2952-2964

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