Situational prevention of tax evasion with an emphasis on reforming the provincial tax administrative system (case study of Karaj metropolis in the period 2015-2018)

This article has been prepared with the aim of identifying tax evasion procedures and knowing the situational prevention strategies in 5 main techniques and 25 sub-techniques. To make it difficult to commit crime, this study while emphasizing on creating justice and tax culture and strengthening the technology of the tax affairs organization and all-round cooperation of all government institutions and banks and other institutions under the payment of taxes, state prevention of tax evasion through increasing effort, increasing risks , considers reducing benefits, reducing sanctions and removing excuses to be effective in preventing tax evasion. Also, with field research and analysis of questionnaires conducted by the tax experts of Alborz General Administration of Taxation, the success and efficiency of preventive measures have been proven based on the results of the research with a test at the confidence level of 95%, the impact rate for each indicator based on The table shows the direct and positive impact of preventive measures.