semantic reconstruction of the tax act under the grounded theory method (a case study on value added tax payers in zanjan city)

نویسندگان

کمال اوجاقلو

استادیار دانشگاه فرهنگیان حسین بهروان

استاد گروه علوم اجتماعی دانشگاه فردوسی مشهد محسن نوغانی

مدیر گروه

چکیده

the aim of this study is to produce a theory of action with emphasis on the vat tax and to discover the underlying condition, the causal factors and interventions that affect this action. the method of underlying theory was used. and using purposive sampling, depth interviews were conducted with 51 participants. the findings show that deinstitutionalization of vat is of category or central core. vat practicing barriers include the lack of acceptance of vat, negative attitude toward vat as a result of attributing negative consequences to its enforcement, the illegitimacy of the tax institution, perceived-unfair tax practices, inefficient system of social control, mutual social distrust. furthermore, the continual underdevelopment is a consequence of tax deinstitutionalization.

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