zeynab mirzaei; Shahnaz Nayebzadeh; Seyyed Hassan Hataminasab
Volume 25, Issue 3 , October 2021, , Pages 170-191
Abstract
Social marketing is based on meeting the needs and wants of customers in the short term in a worthier way than competitors. The long-term benefits of the target market as well as the promotion of the welfare and health of the community. The purpose of this study is to identify and localize indicators ...
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Social marketing is based on meeting the needs and wants of customers in the short term in a worthier way than competitors. The long-term benefits of the target market as well as the promotion of the welfare and health of the community. The purpose of this study is to identify and localize indicators and components of social marketing in order to achieve the goals of the Tax Administration. The method of this research is applied-developmental in terms of purpose and descriptive in terms of implementation method. The research strategy in the first stage was qualitative content analysis and in the second stage was conceptual mapping. In the qualitative content analysis, scientific documents related to the research topic were purposefully selected and components and indicators were identified. The results of the first step were localized through interviews with 11 experts of the tax administration. The results showed that in order to change the attitude of taxpayers and consequently stimulate tax payment behavior, components of law compliance, development of tax culture and participation of organizations are more important and components such as identifying and understanding the needs of taxpayers, formulating tax strategies, proper policy and transparency of e-services fall into the next categories. The results of the present study, which is based on social marketing in order to prevent tax evasion and improve the attitude of taxpayers, can provide a good basis for decision makers in this government institution and pave the way for social growth through voluntary tax collection.
