1
Ph.D. Student, Department of Economic and Management, Urmia University, Urmia, Iran
2
Associate Professor of Accounting, Department of Economic and Management, Urmia University, Urmia, Iran
3
Assistant Professor of Management, Department of Management, Kharazmi University, Tehran, Iran
4
Assistant Professor, Department of Health, Medical Sciences University, Ilam, Iran
Abstract
The purpose of this study is to investigate the tax gap in companies listed on the Tehran Stock Exchange. In this study, the effect of effective variables on the tax gap was examined. The statistical sample of the study includes 78 companies listed on the Tehran Stock Exchange, which were selected based on exclusion sampling. This study is applied in terms of its purpose and the relationship between variables is correlational. The method of conducting the research is descriptive-survey and the logic of conducting the research is inductive, and the research data is retrospective. The findings of the study showed that the variables of profitability, political connection, inventory, gender, and operating cash flow are effective on the tax gap, but the effect of earnings management and growth on the tax gap was not confirmed. The results also showed that only political connection is effective on the definitive tax gap, and the effect of none of the variables on the tax time gap was not confirmed. Macro policies and strategies for reducing the tax gap include amending laws and regulations and strengthening executive guarantees. In the current conditions of the Iranian tax system, two important operational and priority strategies for reducing the tax gap are continuous calculation and analysis of the tax gap and upgrading the tax system's information infrastructure, such as the comprehensive tax plan and the taxpayer system, which increase the tax organization's information intelligence and reduce the tax gap.
Shoaei, S., Heydari, M., Didar, H., Sobhanian, S. M. H., Piri, P. & Sayadi, H. (2026). An Analysis of Factors Influencing the Dimensions of the Tax Gap Among Large Taxpayers. (e251099). Public Sector Accounting and Budgeting, 7(2), e251099
MLA
Shoaei, S., Heydari, M., Didar, H., Sobhanian, S. M. H., Piri, P., & Sayadi, H. "An Analysis of Factors Influencing the Dimensions of the Tax Gap Among Large Taxpayers" .e251099 , Public Sector Accounting and Budgeting, 7, 2, 2026, e251099.
HARVARD
Shoaei S., Heydari M., Didar H., Sobhanian S. M. H., Piri P., Sayadi H. (2026). 'An Analysis of Factors Influencing the Dimensions of the Tax Gap Among Large Taxpayers', Public Sector Accounting and Budgeting, 7(2), e251099.
CHICAGO
S. Shoaei, M. Heydari, H. Didar, S. M. H. Sobhanian, P. Piri & H. Sayadi, "An Analysis of Factors Influencing the Dimensions of the Tax Gap Among Large Taxpayers," Public Sector Accounting and Budgeting, 7 2 (2026): e251099,
VANCOUVER
Shoaei S., Heydari M., Didar H., Sobhanian S. M. H., Piri P., Sayadi H. An Analysis of Factors Influencing the Dimensions of the Tax Gap Among Large Taxpayers. PSAB. 2026;7(2):e251099 (In Persian).
