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Information Journal Paper

Title

Organizational Culture and Corporate Tax Evasion

Pages

  65-79

Abstract

 The imposition of more economic sanctions on the state and the reduction of oil incomes in recent years have directed attention towards Tax and collection of more Tax revenues; therefore, the recognition of the determinants of Tax evasion is necessary. The decision of Taxpayers for Tax compliance or evasion is a function of multiple variables. The “ culture” variable is a determinant of the Tax payer’ s behavior for paying or evading the payment of the Tax; and accordingly, the present work is to analyze the link/s existing between Organizational Culture and Tax evasion. In terms of purpose, the present study is applied, methodologically, it is descriptive (survey), and concerning the relations between its variables, it is correlational. The companies admitted to Tehran Stock Exchange make the statistical society of this research, and eventually, 110 companies meeting some specific criteria were chosen in this regard. The data collection tool included Hofstede’ s Standard Questionnaire (1980) on the cultural organization and Craw Standard Questionnaire for Tax evasion (1994) devised based on Likert five-value scale. Once the reliability and validity of the questionnaire were confirmed, it was handed to the top heads of the related companies and the required data were collected. The research data were analyzed using structural equations modelling. The results of the study suggest that Organizational Culture has a significant impact on Tax evasion. Uncertainty avoidance and big power distance lead to the increase of Tax evasion, nonetheless, democracy lowers Tax evasion.

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    APA: Copy

    Sedighi Kamal, Leila, Royayee, Ramazanali, TAGHAVI, MEHDI, & HAGH SHENAS KASHANI, FARIDEH. (2022). Organizational Culture and Corporate Tax Evasion. INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING, 7(25), 65-79. SID. https://sid.ir/paper/983184/en

    Vancouver: Copy

    Sedighi Kamal Leila, Royayee Ramazanali, TAGHAVI MEHDI, HAGH SHENAS KASHANI FARIDEH. Organizational Culture and Corporate Tax Evasion. INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING[Internet]. 2022;7(25):65-79. Available from: https://sid.ir/paper/983184/en

    IEEE: Copy

    Leila Sedighi Kamal, Ramazanali Royayee, MEHDI TAGHAVI, and FARIDEH HAGH SHENAS KASHANI, “Organizational Culture and Corporate Tax Evasion,” INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING, vol. 7, no. 25, pp. 65–79, 2022, [Online]. Available: https://sid.ir/paper/983184/en

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