Analysis of Factors Affecting Tax Avoidance Using Metacynthesis Approach

Taxation is one of the issues that are considered by various organizations and society and tax avoidance is a kind of use of legal gaps in tax laws to reduce taxes; the purpose of this study is to investigate the factors affecting tax avoidance using a hybrid approach (Metasynthesis). For this purpose, this research in 2022 with a qualitative approach and meta-synthesis tools, has systematically evaluated and analyzed the results and findings of previous research. In this study, a total of 170 articles were extracted and reviewed, and after analyzing the components, 52 articles were finalized. Findings of this study led to the identification of dual dimensions in the form of 30 variables including extra-organizational and extra-organizational factors. Finally, using the Shannon quantitative entropy method, based on the content analysis approach, the effect coefficients of the components identified in the finalized research were determined. Findings showed that the most important indicators affecting corporate tax evasion are concentration of ownership, percentage of dividends and tax reputation; Factors such as inefficiency of labor investment; Social responsibility and the size of the auditing firm have the lowest rank; This means that among the various models and researches studied, less attention has been paid to these issues and their reproducibility.