Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments

Document Type : Research Paper


1 Ph.D. Candidate, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.

2 Assistant Prof., Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.

3 Associate Prof., Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.

4 Assistant Prof., Department of Management, Lahijan Branch, Islamic Azad University, Lahijan, Iran.


Objective: In this regard, the purpose of this study is to identify, rank and weight the factors affecting the bias of tax auditors or compliance auditors.
Methods: The present research is an applied one in terms of purpose and its nature is exploratory. In the qualitative section, by reviewing the theoretical foundations and conducting semi-structured interviews with 17 members of the Supreme Tax Council, affecting components the bias of tax officials was identified. The statistical population of the study is the members of the Supreme Tax Council. After gathering the effective components, in order to rank and weight them, a questionnaire based on fuzzy technique and hierarchical analysis was designed and distributed among experts. After collecting information, the components were ranked using fuzzy technique and their weight was determined based on Analytical Hierarchy process in Expert Choice 11 software.
Results: Based on the research findings, 15 components were identified as the main affecting factors on bias of tax officials, which are: the concept of bias, philosophy and mission of taxation, different motives, acceptance of biased tax, inconsistency of goals, borderless judgment, Conflicting rather than interactive perspectives, shortcomings of tax investigation, behavioral controls, bigotry, lack of knowledge, understanding of the concept of tax justice, avoidance and context, personal characteristics and structure. Among these, the results of fuzzy TOPSIS and Analytical Hierarchy process techniques showed that lack of knowledge of the philosophy and mission of taxation, acceptance of biased taxation and lack of proper understanding of the concept of bias are the most important factors.
Conclusion: The research findings indicate that tax laws and regulations alone cannot meet the goals of legislators. Fair and equitable tax regulations require the supervision and care of professional executives, and without considering these issues, the mission of taxation and taxation will not be achieved


Main Subjects

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