The Study of Different Factors Effectiveness Rate on The Tax Evasion from the Taxpayers and Tax Experts Perspective

This study aims to examine factors affecting taxpayers from tax escaping. And after identification of these factors, it is going to offer suggestions for reducing tax evasion. This study follows the issues that how much political, economic, social,­ technological, legal and environmental factor which are the constituent factor of external (social) setting and are derived from PESTLE model, impact on tax escaping.This research is an applied research from field branch due to gathering data by questionnaire. Statistical community was in 2 groups, the first one were experts of tax collecting and the second were taxpayers in Isfahan. To determine the sample size of society we used "Cochran" formula and final sample size was 87 experts of tax determiners and 198 taxpayers. The results show that from the business taxpayers’ point of view, political and economical factors have the most significant impact and environmental factor has the least impact and on sight of experts of tax collecting, political, economical and legal factors have the most impact and environmental factor has the least one