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Risk Analysis for Knowledge Sharing in Tax Payment

Author

Listed:
  • Zahra Kazemi

    (Department of Industrial Engineering, Mazandaran University of Science & Technology, Babol, Iran)

  • Ahmad Jafari Samimi

    (Faculty of Economic and Administrative Sciences, University of Mazandaran, Babolsar, Iran)

  • Hamed Fazlollahtabar

    (Faculty of Management and Technology, Mazandaran University of Science and Technology, Babol, Iran)

Abstract

One way to finance government expenditures is to collect taxes. Regarding to this financial source compared with other sources positive tax knowledge sharing amongst people or tax payers lead to effective investment. Unlike developing countries in developed countries - that taxes have little effects - almost all government expenditures is financed by taxes. One of the main challenges in the tax system is how to collect taxes due to tax evasion. The main reason is the uncertainty surrounding how government uses the taxes paid by the people. A major factor in the outbreak of the sense of failure to pay taxes, is the discussion and sharing the viewpoint of each other. If there is any positive tax effect prevalence of speech among people motivate them to pay more and if not, paying taxes is impaired. Therefore in order to avoid disorderliness in paying taxes that lead to a reduction in the development growth rate of investing taxes in industry and services sectors procedures should be designed so that taxes spread in speech with more quality. In this article five categories that people share their knowledge about them with each other, have been proposed. Defining risk structure and using data from surveying form the risk values of tax payment the results indicate that sharing tax knowledge amongst people have positive effects on tax payments.

Suggested Citation

  • Zahra Kazemi & Ahmad Jafari Samimi & Hamed Fazlollahtabar, 2016. "Risk Analysis for Knowledge Sharing in Tax Payment," International Journal of Knowledge-Based Organizations (IJKBO), IGI Global, vol. 6(1), pages 20-37, January.
  • Handle: RePEc:igg:jkbo00:v:6:y:2016:i:1:p:20-37
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