واکاوی عوامل موثر بر اجتناب از پرداخت مالیات با استفاده از رویکرد فراترکیب (متاسنتز)

نوع مقاله : علمی

نویسندگان

1 گروه حسابداری، واحد اراک، دانشگاه آزاد اسلامی واحد اراک، اراک، ایران

2 دانشکده مدیریت، واحد اراک، دانشگاه آزاد اسلامی واحد اراک، اراک، ایران

چکیده

مالیات یکی از مواردی است که مورد توجه سازمانهای مختلف و جامعه قرار دارد و اجتناب از مالیات، نوعی استفاده از خلأهای قانونی در قوانین مالیاتی، در جهت کاهش مالیات میباشد. هدف از این پژوهش واکاوی عوامل موثر بر اجتناب مالیاتی با استفاده از رویکرد فراترکیب (متاسنتز) بوده است. به این منظور، این پژوهش در سال 1401 با رویکرد کیفی و ابزار فراترکیب (متاسنتز)، به ارزیابی و تحلیل نظام‌مند نتایج و یافته‌های پژوهشهای پیشین پرداخته است. در این پژوهش در مجموع 170 مقاله استخراج و مورد بررسی قرار گرفت که پس از تجزیه و تحلیل مولفه‌های مورد نظر 52 مقاله نهایی گردید. یافته‌های این پژوهش منجر به شناسایی ابعاد دوگانه در قالب 30 متغیر شامل عوامل برون سازمانی و برون سازمانی شد. در انتها با استفاده از روش کمی آنتروپی شانون، بر اساس رویکرد تحلیل محتوا به تعیین ضرایب اثر اجزای شناسایی شده در پژوهش‌های نهایی شده، پرداخته شد. براساس یافته‌ها مهمترین شاخصه‌های موثر بر اجتناب از پرداخت مالیات شرکت‌ها، تمرکز مالکیت، درصد سود تقسیمی و شهرت مالیاتی می‌باشند. عواملی نظیر عدم کارایی سرمایه‌گذاری نیروی کار، مسئولیت اجتماعی و اندازه موسسه حسابرسی پایین‌ترین رتبه را به خود اختصاص داده‌اند. تاکنون توجه به این موضوعات و تکرارپذیری آنها کمتر بوده است.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Analysis of Factors Affecting Tax Avoidance Using Metacynthesis Approach

نویسندگان [English]

  • Ali Lalbar 1
  • Zohreh Sanjari Karahroudi 1
  • Majid Davoudi Nasr 1
  • Hasan Sarshar Tehrani 2
1 Department of Accounting, Arak Branch, Islamic Azad University, Arak Branch, Arak, Iran
2 Department of Management, Arak Branch, Islamic Azad University, Arak Branch, Arak, Iran
چکیده [English]

Taxation is one of the issues that are considered by various organizations and society and tax avoidance is a kind of use of legal gaps in tax laws to reduce taxes; the purpose of this study is to investigate the factors affecting tax avoidance using a hybrid approach (Metasynthesis). For this purpose, this research in 2022 with a qualitative approach and meta-synthesis tools, has systematically evaluated and analyzed the results and findings of previous research. In this study, a total of 170 articles were extracted and reviewed, and after analyzing the components, 52 articles were finalized. Findings of this study led to the identification of dual dimensions in the form of 30 variables including extra-organizational and extra-organizational factors. Finally, using the Shannon quantitative entropy method, based on the content analysis approach, the effect coefficients of the components identified in the finalized research were determined. Findings showed that the most important indicators affecting corporate tax evasion are concentration of ownership, percentage of dividends and tax reputation; Factors such as inefficiency of labor investment; Social responsibility and the size of the auditing firm have the lowest rank; This means that among the various models and researches studied, less attention has been paid to these issues and their reproducibility.

کلیدواژه‌ها [English]

  • Tax avoidance
  • Efficiency
  • Labor investment
  • Social responsibility
  • Audit firm size
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