Survey of the influence of factors affecting the receipt of taxes from the big taxpayers in Sistan and Baluchestan province: Logit and Probit Approach
In this article, the impact of various factors such as whether the company is public or private, certificate of clearance and the company's income on the paying tax situation by 57 large companies in the Sistan and Baluchistan province, has been investigated. Since the dependent variable of tax...
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| Format: | Article |
| Language: | English |
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University of Sistan and Baluchestan
2024-12-01
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| Series: | International Journal of Business and Development Studies |
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| Online Access: | https://ijbds.usb.ac.ir/article_8729_e56793c3b1d5c71c91a5ce32f610b254.pdf |
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| author | Reza Roshan Parviz Hajiani |
| author_facet | Reza Roshan Parviz Hajiani |
| author_sort | Reza Roshan |
| collection | DOAJ |
| description | In this article, the impact of various factors such as whether the company is public or private, certificate of clearance and the company's income on the paying tax situation by 57 large companies in the Sistan and Baluchistan province, has been investigated. Since the dependent variable of tax collection is a binary variable, probit and logit models have been used to estimate the coefficients. The results of using two models show that all three explanatory variables have a positive and significant effect on tax payment by companies. And the biggest effect is related to the certificate of clearance, state of the company, and company's income, respectively. Examining the final effects also shows that as the company's income increases, the probability of paying its taxes has decreased and this is because the company with a larger income pays taxes on time and better because of the fear of the consequences of not paying taxes and also knowing with the rules of paying taxes. Therefore, with the increase in income, the probability of paying the company tax also increases less. The Hosmer-Lemshow statistic also indicates that the models fit well and the model is consistent with the data. It is suggested that the laws be amended in such a way that it is necessary for the companies to complete the accounts so that the government can collect taxes from more companies through this law. and limit the way of tax evasion. |
| format | Article |
| id | doaj-art-8b8bcfe8a9024bcfbd6b2176fa132f31 |
| institution | Kabale University |
| issn | 2538-3302 2538-3310 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | University of Sistan and Baluchestan |
| record_format | Article |
| series | International Journal of Business and Development Studies |
| spelling | doaj-art-8b8bcfe8a9024bcfbd6b2176fa132f312025-01-15T06:03:05ZengUniversity of Sistan and BaluchestanInternational Journal of Business and Development Studies2538-33022538-33102024-12-0116218520110.22111/ijbds.2024.49654.21438729Survey of the influence of factors affecting the receipt of taxes from the big taxpayers in Sistan and Baluchestan province: Logit and Probit ApproachReza Roshan0Parviz Hajiani1Associate Professor, Department of Economics, Faculty of Business and Economics, University of Persian Gulf , Bushehr, Iran, (corresponding author). E-mail: re.roshan@pgu.ac.ir .Assistant Professor, Department of Economics, Faculty of Business and Economics, University of Persian Gulf , Bushehr, Iran, E-mail: hajiani@pgu.ac.ir.In this article, the impact of various factors such as whether the company is public or private, certificate of clearance and the company's income on the paying tax situation by 57 large companies in the Sistan and Baluchistan province, has been investigated. Since the dependent variable of tax collection is a binary variable, probit and logit models have been used to estimate the coefficients. The results of using two models show that all three explanatory variables have a positive and significant effect on tax payment by companies. And the biggest effect is related to the certificate of clearance, state of the company, and company's income, respectively. Examining the final effects also shows that as the company's income increases, the probability of paying its taxes has decreased and this is because the company with a larger income pays taxes on time and better because of the fear of the consequences of not paying taxes and also knowing with the rules of paying taxes. Therefore, with the increase in income, the probability of paying the company tax also increases less. The Hosmer-Lemshow statistic also indicates that the models fit well and the model is consistent with the data. It is suggested that the laws be amended in such a way that it is necessary for the companies to complete the accounts so that the government can collect taxes from more companies through this law. and limit the way of tax evasion.https://ijbds.usb.ac.ir/article_8729_e56793c3b1d5c71c91a5ce32f610b254.pdftax collectionlarge tax payersprobit and logit modelssistan and baluchistan province |
| spellingShingle | Reza Roshan Parviz Hajiani Survey of the influence of factors affecting the receipt of taxes from the big taxpayers in Sistan and Baluchestan province: Logit and Probit Approach International Journal of Business and Development Studies tax collection large tax payers probit and logit models sistan and baluchistan province |
| title | Survey of the influence of factors affecting the receipt of taxes from the big taxpayers in Sistan and Baluchestan province: Logit and Probit Approach |
| title_full | Survey of the influence of factors affecting the receipt of taxes from the big taxpayers in Sistan and Baluchestan province: Logit and Probit Approach |
| title_fullStr | Survey of the influence of factors affecting the receipt of taxes from the big taxpayers in Sistan and Baluchestan province: Logit and Probit Approach |
| title_full_unstemmed | Survey of the influence of factors affecting the receipt of taxes from the big taxpayers in Sistan and Baluchestan province: Logit and Probit Approach |
| title_short | Survey of the influence of factors affecting the receipt of taxes from the big taxpayers in Sistan and Baluchestan province: Logit and Probit Approach |
| title_sort | survey of the influence of factors affecting the receipt of taxes from the big taxpayers in sistan and baluchestan province logit and probit approach |
| topic | tax collection large tax payers probit and logit models sistan and baluchistan province |
| url | https://ijbds.usb.ac.ir/article_8729_e56793c3b1d5c71c91a5ce32f610b254.pdf |
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