The Effect of Ethical Perception of Tax Evasion on Tax Compliance of Health Care Providers

 Tax evasion is one of the important financial issues that are affected by various factors. It seems that the extent to which taxpayers consider tax evasion as a moral issue has an effect on tax compliance. But this issue has not yet been agreed upon by experts. Therefore, the present study was conducted with the aim of determining the effect of ethical understanding of tax evasion on tax compliance of health service providers in medical sciences universities in Tehran.

 This study is descriptive and correlational. The statistical population of the research was the medical staff (medicine, paramedicine, dentistry and pharmacy) working in the universities of medical sciences in Tehran. 383 people were selected as the research sample based on Cochran's formula and simple random sampling method. The data collection tool was Kaliberg et al.'s (2008) and Waltin and Bettman's (2011) questionnaire, whose validity was calculated and confirmed by the face and content method and its reliability by Cronbach's alpha method. The obtained results were analyzed using the structural equation model and Smart PLS software version number 2.

Ethical Considerations: 

In this study, the objectives of the research were explained to the participants and the confidentiality of the data was emphasized. The participants were free to answer the questionnaire.

 The results showed that morally imagining tax evasion has a negative and significant effect on the tax compliance of health service providers (p<0.05, r=-0.524) Meanwhile, the dimensions of idealism, tax knowledge on Tax compliance has a positive effect, religiosity and education level have no effect on tax compliance and relativism has a negative and significant effect on medical staff tax compliance.

 The findings of this research help the tax policy makers to pay more attention to the ethical aspects of tax compliance and think of measures to prevent tax evasion.