Volume 12, Issue 45 (Winter 2024)                   IUESA 2024, 12(45): 13-25 | Back to browse issues page

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Analyzing the Economic and Social Factors Affecting the Probability of Acceptance of Corporate Performance Tax Assessment Sheets by Legal Monitors in East Tehran. IUESA 2024; 12 (45) :13-25
URL: http://iueam.ir/article-1-2083-en.html
Abstract:   (179 Views)
The development of government intervention in the economic and social spheres, followed by the development of government obligations, has pushed government spending upwards. Thus, to finance these expenses, governments collect various revenues in different ways. One of the most important ways to finance government spending is to collect taxes. One of the problems in this area is the significant gap between the planned taxes and the realized ones. The aim of this study was to analyze the factors affecting the probability of acceptance of the tax assessment sheet by the legal monitors of East Tehran. The statistical sample was determined by 310 people using Cochran's method and the necessary data were collected using a questionnaire. Logit regression model has been used to analyze research data. The results of estimating the Logit model showed that there is a significant relationship between income variables, level of education and training, age of individuals, employment status of individuals, level of knowledge of tax laws and regulations, history of receiving facilities, company size, government support and subsidies and There is a profitability situation with the possibility of accepting the tax assessment sheet by the legal monitors of East Tehran.
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Type of Study: Research | Subject: Special
Received: 2024/05/19 | Accepted: 2024/02/29 | Published: 2024/02/29 | ePublished: 2024/02/29

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