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Presenting a structural-interpretative model of tax efficiency in the tax system of coastal regions of Iran: a combined ISM-SEM approach
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Faizullah Asadi Shooki   , Farshad Sameni Keivani , Elmira Mashayekhi Nezamabadi |
| , Farshad.sameni@iau.ac.ir |
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Abstract: (14 Views) |
Background and Objectives: The aim of this paper is to present a structural model to explain the relationships between financial indicators and tax efficiency in the financial system of the country's coastal regions.
Methods: The present study was conducted using the interpretive structural modeling (ISM) and structural equation modeling (SEM) methods, and its data was collected through interviews with 18 experts and questionnaires completed by 388 tax experts.
Findings: The results of the ISM model show that indicators such as tax revenues, capital structure, corporate profitability, administrative costs of the tax system, and effective tax rate are placed in a six-level structure in which "tax rate and base indicators" are the most influential factors at the base level and "productive tax revenues" are the most influential factor at the top level of the model. SEM analysis also confirms significant relationships between different levels of the model.
Conclusion: By providing a structured model, this research helps decision-makers in the field of tax policymaking in coastal regions to enhance the effectiveness and efficiency of the tax system by strengthening key factors.
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| Keywords: Tax efficiency, financial indicators, interpretive structural modeling (ISM), structural equation modeling (SEM), tax system of coastal regions of Iran. |
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Full-Text [PDF 1237 kb]
(6 Downloads)
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Type of Study: Research/ Original/ Regular Article |
Subject:
Marine Economics and Business Management
Received: 2025/08/4 | Revised: 2026/05/4 | Accepted: 2026/03/6 | ePublished: 2026/05/4
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