Studying and Identifying the Effective Factors on Tax Evasion by Fuzzy DEMATEL-Method

Document Type : Application


1 Department of Industrial Management, Sharg-e Golestan Institute of Higher Education, Gonbad-e Kavous, Golestan Province, Iran

2 University of Applied Science & Amp; Technology, Gonbad-e Kavous Branch, Golestan Province, Iran

3 Department of Accounting, Golestan Institute of Higher Education, Gorgan, Golestan Province, Iran.


The main goal of this research is to identify the effective factors on tax evasion by fuzzy DEMATEL-method in Iran. At the present time tax evasion is one of the economic problems in developing countries. Our country has had in this problem for several decades. In this paper, we attempted to determine effective factors in tax evasion, and the relational structure of these factors is examined by fuzzy DEMATEL-method, and meanwhile to recognize their interaction, the hierarchy of the influence of these factors should be known, too. research results showed that among the effective factors, lack of law-makers, of dominance interference institutions which are not charge and the vast exemptions have the highest impact on tax evasion.

Graphical Abstract

Studying and Identifying the Effective Factors on Tax Evasion by Fuzzy DEMATEL-Method


  • Identifying factors on tax avoidance in Golestan province.
  • Applying Fuzzy DEMATEL-Method in accounting and finance.
  • Designing the model of direct and indirect relations.
  • The recognition of hierarchy or the possible structure of factors on tax avoidance


Main Subjects

Dirk, N. 2005. Timing Tax Evasion, Journal of Public Economics, 89, 1611-1637
Grant, R., .2006. Determinants of Tax Evasion: Across-country investigation Journal of international Accounting, Auditing and taxation, 15, pp.150-169
Jaefari Samimi, A., Saleh Nejad, H. 1999. Value Added Tax to Replace Taxes on Corporations and its Impact on Government Budgets in Iran, The Iranian Accounting and Auditing Review, No.26&27
Jiles, D. and Caragate, P. J. 2009. The Learning Path of the Hidden Economy: the Tax Burden and Tax Evasion in Newzeland,                                                                                    
Jordi, C., Judith, P. 2004. Inflation, Tax Evasion, and the Distribution of Consumption, Journal of Macroeconomics, 26, pp.567-595
Kangoh, lee, Tax Evasion and self-insurance",(2001), journal of public economics ,81,73-81
Kluwer Academic Publishers, Boston, Dordrechi, London.
Mc Gee, R., .w, The Ethics of tax evasion: A survey of Accounting, Business and Economics Students in Hong Kong Barry University. Simon S.M.H. Hong Kong Baptist University
Negi, D. S., 1989. Fuzzy Analysis and Optimization, PhD Dissertation, Department of Industrial Engineering, Kansas State University.
Richardson, G. 2008. Determinants of Tax Evasion: A Cross-Country Investigation, Journal of International Accounting, Auditing and Taxation,Vol,15, pp150-169
Saeedi, P. 2009. Tax Accounting in Iran, Tehran, Termeh Press.
Zhou Quan, Huang Weilai, Zhang Ying. 2010. Identifying success factors in emergency Management Using a fuzzy DEMATEL Method, Safety Science, 35(3), 828–835.