aPh.D., Assistant Professor of Accounting, Ferdowsi University of Mashhad, Mashhad, Iran
bM.A. Student of Accounting, Ferdowsi University of Mashhad, Iran
cM.A. of Accounting, Ferdowsi University of Mashhad, Iran
Tax is one of the most important financial resources of the governments that has a significant role in economic growth and income distribution. The tax share of the whole public revenues varies in different countries and its amount depends on the country's level of development and the economic structure. In the light of the role of taxing in economy as a professional-distribution financial leverage, evading from paying tax which is rooted in the unprofessional conduct is assumed a real threat to the tax culture and also to the social life and welfare. Because of this, there is a need for identifying the factors which causes and perpetuates tax evasion that is caused by not attending to the moral aspects and seeking solutions for the problem. The purpose of this study is to investigate the moral conduct of large tax payers of Khorasan Razavi province based on Foucault (the post-modern intellectual) moral approach regarding truthfulness. Observing the moral issues by the tax exempts indicates a higher score for their moral conduct compared to those who are not exempted from paying tax. This case shows the gap of beliefs about moral issues in tax payers regarding accepting tax and consequently the increased probability of tax evasion of the tax payers. The results also showed that female accountants were more concerned with and observant of the moral issues compared to their male colleagues.
Tax, Truthfulness, Tax payers’ conduct, Tax culture, Tax evasion
