Conceptual model of prevention of tax evasion with emphasis on technological capabilities in the country's tax affairs‏ ‏organization

One of the important issues of tax authorities in recent years is the use of deterrence mechanisms ‎as strategies to prevent tax evasion. Information technology capabilities are among these things ‎that can prevent tax evasion by clarifying the tax process. Therefore, using a pattern.‎
‎ Using the capabilities of information technology in the fields of receiving and paying taxes can ‎reduce many tax crimes. The purpose of this research is to present a conceptual model of tax ‎evasion prevention with emphasis on technological capabilities in the country's tax affairs ‎organization .This study is a combination of basic and applied research and its statistical ‎population includes experts of the country's tax affairs organization and tax auditors and ‎accountants in the country's tax affairs organization. In this study, an experimental and survey ‎strategy was used. The information required for the research for Interpretive Structural Modeling ‎‎(ISM), from interviews with 14 experts of the Tax Affairs Organization using the theoretical ‎sampling method, and for the information of the structural equation modeling section from the ‎researcher-made questionnaire using SPSS software. Cronbach's alpha coefficient, and data ‎analysis and hypothesis testing of multivariate regression model were used by Smart PLS ‎software .The results of the first hypothesis indicate that information technology factors have a ‎positive and significant effect on information and financial systems. Finally, the results of the ‎second hypothesis showed that information technology factors have a positive and significant ‎effect on prevention through information and financial systems. from tax evasion