The Comparative Investigate of Effect of Various Factors on Tax Evasion and Tax Avoidance Case Study- Tax Affairs of Tabriz-Iran)

Abstract

The purpose of this paper is comparative investigate of reasons of tax evasion and tax avoidance and the effects of various factors on them. After studying of related research, four factors such as. tax mechanism, social and cultural factors, legal factors and economical factors selected and their effect on tax evasion and also tax avoivance investigated. Therefore, in this research, four factors are independent variables and tax evasion and avoidance are dependent variables. To achieve the reseach abjectives, we selected tax auditors and Senior tax auditors( 150) of tax affairs of Tabriz as sample. Then, two questionnaires distributed between them that first questionnaires was about the effects of independent variables on tax evasion and second one was about the effects of independent variables on tax avoidance. The results show that with %95 assurances there is not a significant difference between the effect of independent variables on tax evasion and tax avoidance.