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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW | Year:1395 | Volume:23 | Issue:1 | Start Page:1 | End Page:18

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Information Journal Paper

Title

ORGANIZATIONAL CULTURE AND CORPORATE TAX COMPLIANCE (THE CASE STUDY: LARGE TAXPAYERS UNITS)

Writers

MOLLANAZARI MAHNAZ | ABOUHAMZEH MINA | MIRZAEE ABBASABAD MOHAMMAD MAHDI

Pages

 Start Page 1 | End Page 18

Abstract

 Regarding the critical role of tax and TAX REVENUES in developing the economic of countries and achieving social objectives, recognition the factors affecting tax compliance is very important. Understanding these factors in order to design efficient methods to increase TAX REVENUES, requires an understanding of the behavioral aspects of judgment and decision making for taxpayers on tax compliance. Since tax payers’ decision to compliance is a function of cultural norms, therefore it is critical to consider the influence of CULTURE. This study examines the relationship between organizational CULTURE and CORPORATE TAX COMPLIANCE. In this study to measure organizational CULTURE, Hofstede's Cultural Inventory and to measure CORPORATE TAX COMPLIANCE, a measure based on the difference between expression and certain taxes is used. Sample of this study included 65 companies from Large Taxpayers Units during the period 1387 to 1391. The conclusions show that organizational CULTURE has a significant effect on CORPORATE TAX COMPLIANCE and CORPORATE TAX COMPLIANCE by low uncertainty avoidance, high individualism, low power distance and high masculinity determined.

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