Presenting a Structural-Interpretive Model of Public Trust in the Tax System

Presenting a Structural-Interpretive Model of Public Trust in the Tax System

Subject Areas : Financial Knowledge of Securities Analysis

Mohammad MirArab Razi ¹ , Rouhollah Samiei ² , Samereh Shojaei ³ , Mahmoudreza Mostaghimi ⁴

1 - Ph.D. Candidate, Department of Management, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
2 - Assistant Professor, Department of Management, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran. [e-mail] (Corresponding Author)
3 - Assistant Professor, Department of Management, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
4 - Assistant Professor, Department of Management, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.

Received: 2023-08-22 Accepted : 2023-10-24 Published : 2025-03-18

Keywords: Public trust, Tax system, Fairness, Fuzzy Delphi, Structural-interpretive modeling,

Abstract :

The purpose of this research is to provide a model of public trust in the tax system. The statistical population includes the fiscal affairs organizations of Golestan, Mazandaran, and Gilan provinces. The research method is applied-developmental in terms of purpose, and mixed-exploratory in terms of nature. In the qualitative part, in order to identify the influential factors, the method of content analysis, literature review, and exploratory interviews with 30 experts was used. The non-random method with the snowball technique was used to select experts until reaching theoretical saturation. In the quantitative part, the opinions of general managers and deputy governors of provincial centers and heads of departments were used in the number of 130 people, and the sample size was estimated to be 100 people by simple random sampling using Morgan's Kargesi table. Delphi method was used to screen and select the factors, and among the 17 identified factors, 15 elements were selected, and using exploratory factor analysis, the determined factors were conceptualized in the form of three main factors fairness, trust building, and riskiness. Also, the structural-interpretive modeling method has been used for stratification, which is placed in the first level of fairness, the second level of trust building, and the third level of riskiness. According to the graph of the power of influence and degree of dependence, all three factors were placed in the autonomous region, which has low power of influence and degree of dependence and will have little influence and permeability.