Investigating the Factors Affecting the Tax Gap in Businessman Recipients of Guilan Province from the point of view of tax officials

The present study investigates the factors affecting the tax gap in business taxpayers of Guilan province from the perspective of tax officials. Therefore, in terms of purpose, it is considered practical and in terms of implementation method is in the category of descriptive-survey research. The statistical population of the present study is tax experts and taxpayers, especially in the field of trade in Gilan province (70 people). According to the statistical population, the questionnaire was sent to all individuals by e-mail. Out of seventy emails sent, 67 questionnaires were returned after six reminders. The data collection tool is a standard questionnaire that consists of two parts: general questions (demographic) and specific questions. The validity and reliability of the questionnaire were reviewed and confirmed. Finally, the Smirnov Kolmograph test showed that the data were abnormal, so the software used to test the hypotheses was the Smart Pls software. In order to analyze the data in the descriptive statistics section of SPSS 26 software and for inferential statistics in which the relationships between variables are modeled based on the purpose of the research, structural equation modeling (SEM) based on the partial least squares approach (PLS) and Smart PLS 2 software are used. The results showed that frequent auditing activities and selected strategies have a significant effect on the tax gap and the commitment of the tax officer has no effect on the tax gap.