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Modeling Factors Affecting Tax Evasion in Iran's Economy Based on the Bayesian averaging approach
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Jafar Karimi *   , Saied Karimi potanlar |
| Mazandaran University , jafarkarimi1360@gmail.com |
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Abstract: (2120 Views) |
This study seeks to model tax evasion and identify how effective factors affect tax evasion in the Iranian economy. Recent models show the failure of traditional models; Models do not have enough ability to model hidden variables such as tax evasion. The present study considers this failure in identifying explanatory variables and experimental model design. To achieve this, the Bayesian averaging method has been used in the period 1370 to 1397 in MATLAB 2021.
In this study, 62 variables affecting tax evasion were entered into the model, and using the Bayesian averaging model approach, 1 to 12 non-fragile variables affecting tax evasion were identified. The results show that inflation is the most fragile variable affecting tax evasion. As a result, in tax evasion modeling, inflation has the highest direct relationship with tax evasion; Also, based on the results, the most important variables affecting tax evasion in modeling tax evasion in order of priority are inflation, exchange rate, tax culture, unemployment, tax fairness, tax effort, budget deficit, tax morale, privatization, tax complexity, value-added ratio. The GDP services sector, fair tax system. According to the results, both political and cultural, and economic factors have a significant impact on tax evasion. |
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| Keywords: Tax evasion, tax culture, tax fairness, tax effort, Bayesian averaging |
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Full-Text [PDF 883 kb]
(416 Downloads)
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Type of Study: Research |
Subject:
Special
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