• Phenomenology of the role of Individual attitudes on Tax Ethics

Authors
Shokrollah Khajavi 1
Behnam Karamshahi 2
1 Professor of Accounting Department, Shiraz University,shiraz,Iran (corresponding author)
2 Ph.D student of Accounting Shiraz University and Lecturer of Accounting Department, Shahid Bahonar University of Kerman.( behnamkaramshahi@gmail.com)
10.29252/aapc.3.5.187
Abstract
In this paper, the aim is to examine the relationship between morality and tax compliance in terms of taxpayers' perceptions of internal variables. Sample participants in this research selected randomly and included 21 interviewees from taxpayers in Kerman in 2017. The findings of the research indicate that the level of religious beliefs and patriotism of individuals greatly hinder their tax evasion, while many interviewees believe that transparency of the government and its accountability to the public prevents tax evasion. However, in the same time, some believes that governments are not transparent and the corruption in the economy has caused distrust. From the point of view of many people, the existence of a fair and equitable tax system is also helpful in tax compliances of individuals and prevents tax evasion, but some believes that existing tax laws are not efficient and fair, and many businesses with high revenues can escape from tax by hiding their revenues. Based on the findings of this research, we can conclude that if the government assures people that the collected tax resources are used to serve them and those of other productive sectors of the economy, then tax evasion will be considering without moral values by taxpayers.
Keywords
Individual Morality
Tax Avoidance
Fair tax system
Religiousness
Patriotism
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Value and Behavioral Accounting
Volume 3, Issue 5
Summer 2018
Pages 187-208