An Overview of Tax tricks and The Causes and Context of The Application of This Tricks

Malihe Farjami¹ Iman Hatampour²

1) MSc of financial management, Isfahan University
2) MSc of accounting, Azad University of Tabas

IOI Code : XYGH-BDFEG
Publication : International Conference on Management, Innovation and Entrepreneurship(ieconf.ir)
Abstract :
    Tax evasion and tax avoidance are two phenomena dating back to the taxation of the phenomenon. When and where the rulers have decided to levy, individuals and companies are looking to escape or avoid paying it. This phenomenon in the present age that is known to the digital age, growing and opportunities of units are more and also are more difficult to identify them.This study aimed to identify tax tricks the causes and context of the application of this tricks. For this purpose, legal and illegal tax tricks that resulted in tax avoidance and tax evasion respectively, will be described, . The causes of occurense these tricks and effects in the communities studied. The results indicate that the main difference in legal tax tricks and illegal tax tricka is lawful and unlawful of them and causes of these tricks can be divided into two types of institutional and economic factors.

Keywords : tax tax tricks tax evasion tax avoidance