Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments

Objective: In this regard, the purpose of this study is to identify, rank and weight the factors affecting the bias of tax auditors or compliance auditors. Methods: The present research is an applied one in terms of purpose and its nature is exploratory. In the qualitative section, by reviewing the...

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Autores principales:	Mohsen Ebrahimi, Mohammadreza Vatanparast, Farzin Rezaei, Fazel Mohammadi Nodeh
Formato:	article
Lenguaje:	FA
Publicado:	University of Tehran 2021
Materias:	tax officers bias fuzzy topsis analytical hierarchy process Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/1a865dc86d6d43868c6f32cdb0d26f86
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spelling	oai:doaj.org-article:1a865dc86d6d43868c6f32cdb0d26f862021-11-14T05:28:15ZInvestigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments2645-80202645-803910.22059/acctgrev.2021.316569.1008492https://doaj.org/article/1a865dc86d6d43868c6f32cdb0d26f862021-08-01T00:00:00Zhttps://acctgrev.ut.ac.ir/article_80878_bf4b54b5db450b0f45712ba4e4c5cf62.pdfhttps://doaj.org/toc/2645-8020https://doaj.org/toc/2645-8039Objective: In this regard, the purpose of this study is to identify, rank and weight the factors affecting the bias of tax auditors or compliance auditors. Methods: The present research is an applied one in terms of purpose and its nature is exploratory. In the qualitative section, by reviewing the theoretical foundations and conducting semi-structured interviews with 17 members of the Supreme Tax Council, affecting components the bias of tax officials was identified. The statistical population of the study is the members of the Supreme Tax Council. After gathering the effective components, in order to rank and weight them, a questionnaire based on fuzzy technique and hierarchical analysis was designed and distributed among experts. After collecting information, the components were ranked using fuzzy technique and their weight was determined based on Analytical Hierarchy process in Expert Choice 11 software. Results: Based on the research findings, 15 components were identified as the main affecting factors on bias of tax officials, which are: the concept of bias, philosophy and mission of taxation, different motives, acceptance of biased tax, inconsistency of goals, borderless judgment, Conflicting rather than interactive perspectives, shortcomings of tax investigation, behavioral controls, bigotry, lack of knowledge, understanding of the concept of tax justice, avoidance and context, personal characteristics and structure. Among these, the results of fuzzy TOPSIS and Analytical Hierarchy process techniques showed that lack of knowledge of the philosophy and mission of taxation, acceptance of biased taxation and lack of proper understanding of the concept of bias are the most important factors. Conclusion: The research findings indicate that tax laws and regulations alone cannot meet the goals of legislators. Fair and equitable tax regulations require the supervision and care of professional executives, and without considering these issues, the mission of taxation and taxation will not be achievedMohsen EbrahimiMohammadreza VatanparastFarzin RezaeiFazel Mohammadi Nodeh University of Tehranarticletax officers biasfuzzy topsisanalytical hierarchy processAccounting. BookkeepingHF5601-5689FinanceHG1-9999FAبررسی‌های حسابداری و حسابرسی, Vol 28, Iss 2, Pp 181-205 (2021)
institution	DOAJ
collection	DOAJ
language	FA
topic	tax officers bias fuzzy topsis analytical hierarchy process Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
spellingShingle	tax officers bias fuzzy topsis analytical hierarchy process Accounting. Bookkeeping HF5601-5689 Finance HG1-9999 Mohsen Ebrahimi Mohammadreza Vatanparast Farzin Rezaei Fazel Mohammadi Nodeh Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments
description	Objective: In this regard, the purpose of this study is to identify, rank and weight the factors affecting the bias of tax auditors or compliance auditors. Methods: The present research is an applied one in terms of purpose and its nature is exploratory. In the qualitative section, by reviewing the theoretical foundations and conducting semi-structured interviews with 17 members of the Supreme Tax Council, affecting components the bias of tax officials was identified. The statistical population of the study is the members of the Supreme Tax Council. After gathering the effective components, in order to rank and weight them, a questionnaire based on fuzzy technique and hierarchical analysis was designed and distributed among experts. After collecting information, the components were ranked using fuzzy technique and their weight was determined based on Analytical Hierarchy process in Expert Choice 11 software. Results: Based on the research findings, 15 components were identified as the main affecting factors on bias of tax officials, which are: the concept of bias, philosophy and mission of taxation, different motives, acceptance of biased tax, inconsistency of goals, borderless judgment, Conflicting rather than interactive perspectives, shortcomings of tax investigation, behavioral controls, bigotry, lack of knowledge, understanding of the concept of tax justice, avoidance and context, personal characteristics and structure. Among these, the results of fuzzy TOPSIS and Analytical Hierarchy process techniques showed that lack of knowledge of the philosophy and mission of taxation, acceptance of biased taxation and lack of proper understanding of the concept of bias are the most important factors. Conclusion: The research findings indicate that tax laws and regulations alone cannot meet the goals of legislators. Fair and equitable tax regulations require the supervision and care of professional executives, and without considering these issues, the mission of taxation and taxation will not be achieved
format	article
author	Mohsen Ebrahimi Mohammadreza Vatanparast Farzin Rezaei Fazel Mohammadi Nodeh
author_facet	Mohsen Ebrahimi Mohammadreza Vatanparast Farzin Rezaei Fazel Mohammadi Nodeh
author_sort	Mohsen Ebrahimi
title	Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments
title_short	Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments
title_full	Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments
title_fullStr	Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments
title_full_unstemmed	Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments
title_sort	investigating the factors affecting the bias of tax auditors in professional judgments
publisher	University of Tehran
publishDate	2021
url	https://doaj.org/article/1a865dc86d6d43868c6f32cdb0d26f86
work_keys_str_mv	AT mohsenebrahimi investigatingthefactorsaffectingthebiasoftaxauditorsinprofessionaljudgments AT mohammadrezavatanparast investigatingthefactorsaffectingthebiasoftaxauditorsinprofessionaljudgments AT farzinrezaei investigatingthefactorsaffectingthebiasoftaxauditorsinprofessionaljudgments AT fazelmohammadinodeh investigatingthefactorsaffectingthebiasoftaxauditorsinprofessionaljudgments
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Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments

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