Sociological explanation of tax evasion and its role on the level of social welfare of taxpayers in the metropolis of Tehran in the years 2015 to 2015

his study aimed to identify the sociological factors of tax evasion and its role in the social welfarelevels of taxpayers. The research had a mixed-method type (qualitative-quantitative). In the qualitative phase,the statistical population consisted of all elites and sociologists in the national economic, development, andsociological fields and they were selected using the convenience-purposive sampling method (60 samples untilsaturation). In the quantitative phase, the statistical population consisted of all taxpayers in District 12 ofTehran with a population of more than 100,000 people. A total of 383 samples were selected using Cochran'sformula based on random cluster sampling. The semi-open or semi-structured interviews were used in thequalitative phase, and the researcher-made questionnaire, which was designed based on interviews and theircoding, was utilized in the quantitative phase. The questionnaire validity was determined using the contentvalidity ratio (CVR), the construct validity of the research tool was obtained using the Kaiser-Meyer-Olkin test,and then the reliability of the tool was determined using the Cronbach's alpha method. In the qualitative phase,similar studies and in-depth interviews with elites and sociologists were conducted to identify the effectivefactors. Thereafter, the clustering and coding stages were performed to obtain the main concepts based on whichthe theoretical model was presented and the hypotheses were developed. In the quantitative phase, parametricstatistics such as regression were used after ensuring the existence of parametric conditions, i.e. the normality ofdistribution, continuity of variables, and equality of variances.