Designing a Model of Factors Affecting in Tax Avoidance Using the Interpretive Structural Modeling(ISM)

Taxes are the most important revenue of governments that have been collected for a long time. In most countries, the most of government revenue comes from taxes. The purpose of this paper is to examine the factors influencing tax avoidance in order to provide a suitable model based on the interpretive structural modeling. The present paper is a practical research in terms of purpose and in terms of the nature and procedure; it falls into descriptive-survey research category. The initial research questionnaire identified 28 factors related to the purpose of the research. Finally, according to the factor of exploratory factor analysis and consultation with experts and specialists in the field, 7 factors were finally examined. Therefore, the population of the study consists of university professors, tax experts and experts who are members of the Society of Certified Public Accountants which have been selected by targeted sampling method. The results showed that the factors of tax calculation transparency, financial reporting quality, managerial uncertainty, organizational commitment and employee attitude criterion are more effective in relation to the subject of the article.