Designing a Model of the Factors Affecting Tax professionals' Tax noncompliant behaviour using The ISM Approach

Fateme Kaghazloo () and Ana Clara Borrego ()
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Fateme Kaghazloo: Shahid Bahonar University
Ana Clara Borrego: Polytechnic Institute of Portalegre

Public Organization Review, 2022, vol. 22, issue 4, No 13, 1099-1120

Abstract: Abstract The purpose of this study is to determine the factors affecting Tax professionals’ tax noncompliant behavior by using interpretive structural modelling method. Based on a comprehensive literature review and on the perception of 30 Tax professionals in Iran, five factors were identified to explain the Tax professionals’ tax noncompliant behavior: age, gender, tax knowledge, legislative tax complexity, and compliance tax complexity. The results of the interpretive structural modelling method showed that age and gender were the most influencing factors in the field of Tax professionals’ tax noncompliant behavior.

Keywords: Interpretation Structural Modelling; Tax noncompliance; Tax professionals (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1007/s11115-021-00572-y

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