Presenting the tax capacity model of the country

Document Type : Original Article

Authors
Ali asghar Torab ahmadi 1
hossein vazifehdust 2
Fraydoon Rahnamay Roodposhti 3
1 PhD Student, Department of Business Management, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 Professor, Department of Business Management, Science and Research Branch, Islamic Azad University, Tehran, Iran
3 Professor, Department of Accounting and Financial, Science and Research Branch, Islamic Azad University, Tehran, Iran
10.30495/jik.2024.23797
Abstract
Increasing the country's tax capacity, which means increasing government revenues from taxes and added value, can be very important and vital for the economic and social development of the country. In this research, an attempt has been made to provide a model of the country's tax capacity by using the grounded theory qualitative research method. Based on this, by conducting interviews with fourteen professors and experts of the country's tax system and specialists with at least 15 years of work experience and at least a master's degree, 10 main categories were identified based on the paradigm model, which is structured in the form of six dimensions. : appropriate tax policy, tax smartness and tax persuasion as "causal conditions", inflation and state economy as "intervening conditions", sanctions as "background conditions", expansion of tax bases and tax compliance as "interactive dimension" ", tax capacity as a "central phenomenon" and public welfare as a "consequence dimension". Also, the highest frequency was related to the variables of appropriate tax policy, tax intelligence and tax persuasion, which shows the importance of these variables in the research model. According to the model obtained from the research, it was found that macro factors such as appropriate tax policy as well as tax persuasion and tax smartness have a significant impact on tax capacity and its development.
Keywords
tax capacity
appropriate tax policy
grounded theory
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