Author/Authors :
Ahmadi، Ghavam نويسنده Masters Student, Department of Management and Accounting, Zanjan Branch, Islamic Azad University, Zanjan, Iran , , Bayat، Ali نويسنده Assistant Professor, Department of Management and Accounting, Zanjan Branch, Islamic Azad University, Zanjan, Iran , , Doroudi، Dr. Homa نويسنده Assistant Professor, Faculty member of Islamic Azad University of Zanjan branch, Humanistic and social sciences, Business management department, ,
Abstract :
This paper presents a study to investigate the effect of tax strategy on tax evasion in province of Zanjan, Iran. The study selects two randomly selected populations of 100 people from Tax organization and the people who file income tax with revenue agency. The study designs a questionnaire in Likert scale to study the effects of five variables namely; promote tax culture, lack of belief in tax payment consequences, filing false tax statement, tax exemption and general culture community as independent variables on tax evasion behavior. Using regression technique, the study has determined positive and meaningful relationships between tax evasion and independent variables.
