Designing a tax evasion model with an emphasis on production problems

Document Type : Research Paper


Department of Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran



Tax evasion is considered a fundamental problem for countries and is common in some jobs. The aim of this research is to design the tax break model with an emphasis on manufacturing problems in the clothing and clothing industry. The research method is mixed and applied. The statistical population is the qualitative sector of 10 university professors and managers in the garment manufacturing industry and 310 in the quantitative sector of the garment industry. The sampling method is simple. Qualitative data were analyzed using thematic analysis and quantitative phase structural equation method. 5 main and 15 sub-themes of the model were identified in the qualitative phase. The model had good fitness and the combined reliability was 0.781 which was acceptable. After testing the hypotheses, it was all confirmed and according to the results of the interpretive structural modeling, complex and multiple tax laws were placed at the fifth level, which indicates that it has the greatest impact on the tax evasion of producers. Thus, the relevant authorities in the manufacturing apparel and clothing industry are proposed to consider the most important tax evasion factors including increased inflation rate, and to provide strategies to reduce this factor.


Articles in Press, Corrected Proof
Available Online from 30 May 2023
  • Receive Date: 10 February 2023
  • Revise Date: 26 April 2023
  • Accept Date: 17 May 2023
  • First Publish Date: 30 May 2023