Description concerning the measurement model for tax avoidance in private companies, effective factors and the relationships between them based on interpretive structural modeling

Document Type : Research Paper


1 Department of Industrial Management, Kashan Branch, Islamic Azad University, Kashan, Iran

2 Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran



This research is aimed to explain the tax avoidance measurement model in private companies, the effective factors and the relationships between them based on interpretive structural modeling. In terms of the purpose, the current research is in the category of fundamental research, and in terms of nature and method, it is descriptive and a case study in private companies. The statistical population of this research is experts familiar with the subject matter of the research, which includes professors and experts related to the field of taxation. A sample of 20 experts answered the questions through purposeful judgmental sampling. In order to present the model, interpretive structural modeling has been used. The results of interpretive structural modeling showed that internal organizational factors in the process of tax avoidance include financial leverage, company size, quality of internal information, ownership structure and corporate governance. Also, external organizational factors include financial constraints, customer focus, product market competition, corporate social responsibility, and social trust. Finally, based on the mentioned factors, the research model was presented. Also, the results of the Meek Meek matrix analysis showed that the ten factors related to the explanation of the pattern of influence on the tax avoidance process in private companies are divided into three categories of permeating, dependent and linked factors from the dimension of permeability and dependence. The factors of customer focus and social trust have low influence and high dependence, so they are dependent factors. The factors of corporate social responsibility, ownership structure, corporate governance and quality of internal information are influential factors or main drivers because they have high influence power and low dependence power. Also, the factors of financial leverage, company size, competition in the product market, and financial limitations are strategic variables of the research and are classified as linked variables.


Articles in Press, Corrected Proof
Available Online from 10 May 2023
  • Receive Date: 04 September 2022
  • Revise Date: 11 December 2022
  • Accept Date: 24 December 2022
  • First Publish Date: 10 May 2023