این سایت در حال حاضر پشتیبانی نمی شود و امکان دارد داده های نشریات بروز نباشند
International Journal of Nonlinear Analysis and Applications، جلد ۱۴، شماره ۱، صفحات ۱۳۹۹-۱۴۱۱
عنوان فارسی
چکیده فارسی مقاله
کلیدواژه‌های فارسی مقاله
عنوان انگلیسی Identifying key factors affecting the tax avoidance process in private companies: Combining interpretive structural modeling approaches and network analysis process
چکیده انگلیسی مقاله The purpose of this study was to identify the key factors affecting the tax avoidance process in private companies. The present study is in the category of basic research in terms of purpose and in terms of nature and method, is a descriptive and case study with private companies in Iran. The statistical population of this research is experts familiar with the topic, which includes professors and experts in the field of taxation. A sample number of 20 experts answered the questions through purposeful judgmental sampling. In order to present the model and identify the key factors, the interpretive structural modelling approach with the help of Matlab software has been used as a qualitative approach. In the quantitative part, to weight and prioritize the factors, the multi-criteria decision approach has been used with the help of a network analysis process and Super Decision software. The results of interpretive modelling showed that the factors of financial leverage, company size, product market competition and financial constraints that are adjacent to the strategic red line, in addition to being strategic research variables, are classified as linked variables. The findings of the network analysis process also showed that the V10 criterion, which is "social trust", is the most important and therefore the most important sub-criterion in presenting the tax avoidance model. The V6 benchmark, which is "financial constraints", is then the second priority. Factors of competition in the product market and corporate social responsibility are ranked third and fourth.
کلیدواژه‌های انگلیسی مقاله tax avoidance process, interpretive structural modeling, network analysis process, private companies
نویسندگان مقاله Reza Malekinejad Kheimeh Seri |
Department of Financial Orientation, Kashan Branch, Islamic Azad University, Kashan, Iran

Hassan Ghodrati Qazaani |
Department of Management and Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran

Ali Akbar Farzinfar |
Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran

Hossein Jabbari |
Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran

نشانی اینترنتی https://ijnaa.semnan.ac.ir/article_6773_8d42d48d3cc18291676959e200dd1e8a.pdf
فایل مقاله فایلی برای مقاله ذخیره نشده است
کد مقاله (doi)
زبان مقاله منتشر شده en
موضوعات مقاله منتشر شده
نوع مقاله منتشر شده
برگشت به: صفحه اول پایگاه   |   نسخه مرتبط   |   نشریه مرتبط   |   فهرست نشریات