Presentation of a Model of Obedience and Compliance Techniques in Tax Collection
Keywords:
Obedience, Compliance, Taxation System, Tax CollectionAbstract
This study aimed to develop a paradigmatic model of obedience and compliance techniques in tax collection among companies listed on the Tehran Stock Exchange. The research employed a qualitative, exploratory design using grounded theory methodology. Data were collected through semi-structured interviews with 10 purposively selected experts in taxation, finance, accounting, and psychology. The study covered the period from 2011 to 2021 and was conducted in two phases. In the first phase, data were gathered via a structured Delphi questionnaire informed by an extensive literature review. Open, axial, and selective coding were conducted using MAXQDA software, leading to the identification of core dimensions. Fuzzy logic was used in the Delphi analysis to validate and refine the extracted indicators. The resulting data were organized into six components of the paradigmatic model: causal conditions, contextual conditions, core phenomenon, strategies and actions, intervening conditions, and consequences. The core phenomenon was identified as “obedience and compliance techniques in tax collection,” encompassing eight main categories, including techniques based on power, emotional triggers, reciprocity, consistency, and self-presentation. Causal conditions were categorized into modern financial-taxation systems and executive–managerial structures. Contextual conditions included auditor quality, financial reporting standards, corporate governance, industry features, and capital market dynamics. Intervening conditions were classified into motivational and institutional factors. Strategic responses were found in economic, social, cultural, commercial, CSR, disclosure, and IT domains. The consequences included enhanced national economic development, improved social welfare, and improved intra-organizational outcomes such as better information quality, reduced agency costs, and increased investment efficiency. The study demonstrates that tax compliance is a multifaceted construct influenced by institutional infrastructure, behavioral techniques, governance practices, and motivational structures. Integrating psychological obedience strategies with systemic reforms offers a promising path to improving voluntary tax compliance and reducing tax evasion and avoidance. The proposed model, in terms of its societal outcomes, encompassed two primary categories: national economic development and improved social welfare.
References
A. Namazian, O. Pourheidari, and H. Zeinali, "Examining the Impact of Effective Tax Rate and Corporate Governance Quality on Tax Evasion and Tax Corruption.," Accounting and Auditing Studies, vol. 28, no. 3, pp. 507-532, 2021.
K. Rabiei, M. Fazeli, and A. Ahmadi Khosh Abri, "Presenting a Comprehensive Model of Electronic Tax Collection to Reduce Tax Evasion with an ISM Approach in Public Sector Accounting," Management Accounting and Auditing Knowledge, vol. 10, no. 2, pp. 228-244, 2023, doi: 10.30473/GAA.2024.70685.1717.
M. Gonzalez and P. Alvarez, "Blockchain and Artificial Intelligence: Enhancing Tax Collection in Spain," International Journal of Taxation and Digital Technologies, vol. 10, no. 1, pp. 89-102, 2023.
F. O. Bankole and Z. Vara, "Artificial Intelligence Systems for Value Added Tax Collection via Self Organizing Map (SOM)," 2022, doi: 10.21203/rs.3.rs-2216885/v1.
S. D. Dyreng, M. Hanlon, E. L. Maydew, and J. R. Thornock, "Changes in corporate effective tax rates over the past 25 years," Journal of Financial Economics, vol. 124, no. 3, pp. 441-463, 2017, doi: 10.1016/j.jfineco.2017.04.001.
M. S. Malik and S. Munir, "The nexus of corporate tax avoidance and firm performance with moderating effect of ownership concentration and board independence: Evidence from developing economies," Journal of Excellence in Management Sciences, vol. 3, no. 1, pp. 26-44, 2024.
M. Indrati, "Analysis of Factors That Influence Tax Avoidance in the Food and Beverage Industry," Jurnal Ilmiah Global Education, vol. 5, no. 1, pp. 558-571, 2024, doi: 10.55681/jige.v5i1.2392.
A. Yahya, N. Asiah, and R. Nurjanah, "Tax Avoidance in Relationship on Capital Intensity, Growth Opportunities, Financial Distress and Accounting Conservatism," Journal of Business Management and Economic Development, vol. 1, no. 02, pp. 154-165, 2023, doi: 10.59653/jbmed.v1i02.56.
P. A. Wulandari, "Literature Review of Factors Affecting Tax Avoidance in Banking Companies Listed on the Idx," Journal of Humanities Social Sciences and Business (Jhssb), vol. 2, no. 2, pp. 487-499, 2023, doi: 10.55047/jhssb.v2i2.562.
R. Sadeghi and J. Milan Dodkanlouei, "Examining the Impact of Debt and Free Cash Flows on Tax Avoidance with Emphasis on the Role of Institutional Ownership.," Tax Research Journal, vol. 52, no. 100, pp. 131-152, 2022, doi: 10.52547/taxjournal.29.52.131.
P. Kadek Pranetha and N. Niluh Putu Dian Rosalina Handayani, "Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance," Jurnal Akuntansi dan Keuangan, vol. 21, no. 2, pp. 68-81, 2019, doi: 10.9744/jak.21.2.68-81.
J. L. Freedman and S. C. Fraser, "Compliance without pressure: The foot-in-the-door technique," Journal of Personality and Social Psychology, vol. 4, pp. 195-202, 1966, doi: 10.1037/h0023552.
M. Pasternak and C. Rico, "Tax Interpretation, Planning, and Avoidance: Some Linguistic Analysis," Akron Tax Journal, 2008.
S. Meineri, M. Dupre, and B. A. U. G. N. Valle'e, "When a service request precedes the target request: Another compliance without pressure technique?," Social Influence, vol. 10, pp. 278-285, 2015, doi: 10.1080/15534510.2015.1102762.
M. D. Santos, C. Leve, and A. R. Pratkanis, "Hey buddy, can you spare seventeen cents? Mindful persuasion and the pique technique," Journal of Applied Social Psychology, vol. 24, pp. 755-764, 1994, doi: 10.1111/j.1559-1816.1994.tb00610.x.
J. M. Burger, "Increasing compliance by improving the deal: The that's-not-all technique," Journal of Personality and Social Psychology, vol. 51, pp. 277-283, 1986, doi: 10.1037/0022-3514.51.2.277.
M. H. Setayesh and F. Ebrahimi, "The Substitution Relationship Between the Use of Financial Leverage in Capital Structure and Tax Avoidance.," Financial Accounting and Auditing Research, vol. 13, no. 49, pp. 53-72, 2021.
A. Mojtahed and A. Ahmadian, "The Effect of Government Tax Revenues on Social Welfare in Iran.," Economic Special Issue, vol. 7, no. 1, pp. 10-71, 2008.
