DEVELOPING A TAX AUDIT MODEL WITH AN EMPHASIS ON ORGANIZATIONAL TAX COMPLIANCE

Abstract

The current research was conducted with the aim of developing a tax audit model with an emphasis on organizational tax compliance. The current research was interpretive, applied, qualitative, field-library and data-based with Glaser's (emergent) approach. The participants in this research were 19 university professors, specialists, experts and activists who have research or executive experience in the field of tax audit or are members of the official tax advisor community, who were selected in the form of a snowball until the research constructs reached theoretical saturation. The data collection tool in the present study was a semi-structured interview. Data analysis in this research was done in two ways. In the first part, the demographic characteristics of the participants in the research were investigated, and in the second part, according to the Glaser-based database approach and using open, axial and selective coding, the results were analyzed using MAXQDA software. The results of the research showed that the tax audit model with an emphasis on organizational tax compliance had three dimensions of effective factors, strategies and consequences, which effective factors include six categories of trust level, organizational factors, legal factors, level of transparency, cultural factors and level of expertise and ability; The strategies include four categories of educational solutions, executive solutions, adjustment and communication strategies and the consequences include three categories of consequences related to taxpayers, consequences related to the tax organization, and consequences related to the macro issues of the country. Therefore, the country's tax audit managers can, in addition to paying attention to the factors that are effective on the audit and tax compliance, use the strategies that were identified in the present research, so that they can ultimately provide positive consequences for the taxpayers, the tax organization, and also the macro issues of the country.