[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Search :: Submit ::
Main Menu
Home::
Journal Information::
Articles archive::
For Authors::
For Reviewers::
Contact us::
statistical info::
::
Indexing and Abstracting
..
Islamic Economic Association Of Iran

..
Social Media




 
..
Paper Plagiarism Checker


 
..
:: Volume 24, Issue 78 (Quarterly Journal of Economic Research and Policies 2016) ::
qjerp 2016, 24(78): 7-30 Back to browse issues page
Assessment of tax morality and the factors affecting it among students of Economics and Administrative Sciences of Isfahan University
Abstract:   (6053 Views)

In recent years, the relationship between ethics and tax evasion has become a fascinating issue among economics researchers. Most studies on tax evasion have taken either an economics or public finance perspective and few studies have investigated tax evasion from the perspective of ethics. There are several factors, which play a role for the formation of tax morality. To determine the extent of support for the various arguments that exists in Iran, this study has constructed a survey questionnaire that includes 15 historical arguments and three newer arguments, and these questionnaire are distributed among students of faculty of administrative and economics at the University of Isfahan. The other important purpose of this study is to measure the extent of tax morality and then investigate the effect of demographic variables like age, gender, education, income and ethnicity of respondents to tax morale. The results of both OLS and ordered probit model show that age and income have positive and significant effect on tax morale, but the effect of ethnicity is negative and significant. However, education and gender are only significant in the ordered probit model.

Keywords: Monetary Policy, Stock Market Liquidity, Fiscal Policy, bank deposit rate.
Full-Text [PDF 794 kb]   (2470 Downloads)    
Type of Study: Research | Subject: Special
Add your comments about this article
Your username or Email:

CAPTCHA


XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Assessment of tax morality and the factors affecting it among students of Economics and Administrative Sciences of Isfahan University. qjerp 2016; 24 (78) :7-30
URL: http://qjerp.ir/article-1-1332-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 24, Issue 78 (Quarterly Journal of Economic Research and Policies 2016) Back to browse issues page
فصلنامه پژوهشها و سیاستهای اقتصادی Journal of Economic Research and Policies
Persian site map - English site map - Created in 0.05 seconds with 44 queries by YEKTAWEB 4660