Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach

Abstract

Subject and Purpose of the Article: The aim of this study was to design a tax evasion model based on income tax (grounded theory approach) and the aim of this study was to model the phenomenon of tax evasion based on income tax. Research Method: The research method used is grounded theory and through in-depth interviews with experts in this field. This study was saturated with 12 snowball interviews. Research Findings: Based on the results obtained from interviews, the main causes of income tax evasion are: lack of tax culture in society, lack of transparency of financial information, inefficiency of the tax system, complexity of laws and... According to the interviews, with the onset of tax evasion for the above reasons, the most important necessary contexts are: lack of proper business environment, lack of strong regulatory and executive system on companies, lack of strong management system and lack of public trust in society. Also, according to experts, the most important strategies to prevent tax evasion are: creating a comprehensive database for companies, creating a tax culture, reforming tax laws and reducing the scope of tax exemptions. Also, the most important consequences of tax evasion are: unfair distribution of income and wealth in society, reduced level of economic transparency and reduced government revenues and the level of public welfare. Conclusion, Originality and its Contribution to the Knowledge: In order to design a tax evasion model based on income tax, a conceptual model was developed and designed, and also in Iran, it is the first research that presents a model for income tax evasion based on income tax.