بررسی روش های جلوگیری از فرار مالیاتی در سیستم مالیات بر ارزش افزوده در استان کهگیلویه و بویراحمد

 

Abstract

Tax is a tool for implementing social justice and one of the most important concerns of any government, whose proper use has a large role in government investment and economic growth in the country. The purpose of this study is to evaluate methods for avoiding tax evasion in the value added tax system in Kohgiluyeh and Boyerahmad province. In this study, 320 people were selected and a sample of 175 people was selected based on Morgan’s table. The data were collected using a questionnaire and then the data were analyzed. Data analysis showed that Pearson and Spearman’s correlation coefficients between two variables of tax crimes and avoidance of tax evasion were 0.31 and 0.34 respectively and their value was equal to 0.001 and less than the significance level of 05 / 0  and. Also, there is a meaningful relationship between crimes due to non-registration, non-issuance of bills, failure to submit a declaration, failure to provide offices and documents, and to prevent tax evasion in the Tax Administration of Kohgiluyeh and Boyer Ahmad Province. Positive correlation coefficients and fitted line slopes indicate a direct relationship between these variables and avoid tax evasion. While there is no meaningful relationship between delinquency and tax evasion offenses. Studies have shown that these results support previous research, so the results of the research have been based on strong experimental support.

Key words: statements, delays, crimes, offices and documents, invoicing, tax evasion, value added tax.

 

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