Why Do I Have to Pay My Income Taxes? The Effects of Taxpayers\' Perceived Value on Commitment to Pay in Light of the Possibility of Tax Evasion (in Persian)

Mehdi Khademi Gerashi ()
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Mehdi Khademi Gerashi: Institute for Management and Planning Studies.

Management and Development Process Quarterly (٠صلنامه ٠رایند مدیریت و توسعه), 2021, vol. 33, issue 4, 97-114

Abstract: Voluntary payment of taxes is a sweet wish of the governments and tax organizations. Adopting a nascent approach, public sector marketing tries to help these organizations in attracting and persuading the target groups by applying the concept of marketing democracy. In this way, managing the mindset of the target community can make paying taxes easy and satisfactory. The present research studies the effects of taxpayers' perceived value and their commitment to pay by considering the moderating variable of the possibility of perceived tax evasion. Taxable companies comprised the statistical population of the study and the required data were gathered by applying survey method. Based on the findings acquired by structural equations, the perceived value has a direct and positive impact on tax payers’ commitment and satisfaction. Another noteworthy finding of this study shows that perceived value of tax payment is relatively high; however, taxpayers' perception of the possibility of tax evasion with no serious consequences reduces its impact in practice. The results of this research can change the policymakers’ viewpoints regarding tax revenues by taking public sector marketing into consideration.

Keywords: Perceived Value; Satisfaction; Tax Commitment; Tax Avoidance; Public Sector Marketing. (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:auv:jijmdp:v:33:y:2021:i:4:p:97-114

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