Title of article :
Studying and Identifying the Effective Factors on Tax Evasion by Fuzzy DEMATEL-Method
Author/Authors :
Zanganeh, meysam Department of Industrial Management - Sharg-e Golestan Institute of Higher Education, Gonbad-e Kavous, Iran , Ashouri Sheikhi, elham University of Applied Science & Technology - Gonbad-e Kavous Branch, Golestan Province, Iran , Abdollahi, ahmad University of Applied Science & Technology - Gonbad-e Kavous Branch, Golestan Province, Iran
Abstract :
The main goal of this research is to identify the effective factors on tax evasion by fuzzy DEMATEL-method in Iran. At the present time
tax evasion is one of the economic problems in developing countries. Our country has had in this problem for several decades. In this paper,
we attempted to determine effective factors in tax evasion, and the relational structure of these factors is examined by fuzzy DEMATELmethod,
and meanwhile to recognize their interaction, the hierarchy of the influence of these factors should be known, too. research results
showed that among the effective factors, lack of law-makers, of dominance interference institutions which are not charge and the vast
exemptions have the highest impact on tax evasion.
Keywords :
Tax evasion , fuzzy DEMATEL- Method , Fuzzy Logic , Economic
Journal title :
Astroparticle Physics
