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-1 : (Moser and Evans, 1995) :

"The Effects of Horizontal and Exchange Inequity on Tax Reporting
"Decisions

.
-2

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-0.

-2) ( 2000 " : ".

-2

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7 : (Hanousek and Palda, 2004) :

"Quality of Government Services and the Civic Duty to pay Taxes in
"the Czech and Slovak Republics, and other Transition Countries

) ( 1089 ) ( 501.

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.

One-Sample Test
Test Value = 3
95% Confidence Interval of the
Difference

Mean
t

df

Sig. (2-tailed)

Difference

Lower

Upper

c1

-16.076-

29

.000

-.56667-

-.6388-

-.4946-

c2

-53.742-

29

.000

-1.45000-

-1.5052-

-1.3948-

c3

-8.677-

29

.000

-.85714-

-1.0592-

-.6551-

gender
Cumulative
Frequency
Valid

male
female
Total

Percent

Valid Percent

Percent

26

86.7

86.7

86.7

13.3

13.3

100.0

30

100.0

100.0

qualification
Cumulative
Frequency
Valid

Percent

Valid Percent

Percent

diploma

3.3

3.3

3.3

bachelor

12

40.0

40.0

43.3

master

13

43.3

43.3

86.7

ph.d

13.3

13.3

100.0

Total

30

100.0

100.0

specialization
Cumulative
Frequency

Percent

Valid Percent

Percent

Valid

accounting

23

76.7

76.7

76.7

23.3

23.3

100.0

30

100.0

100.0

finance
Total

occupation
Cumulative
Frequency
Valid

auditor
estimated income tax and

Percent

Valid Percent

Percent

13

43.3

43.3

43.3

26.7

26.7

70.0

30.0

30.0

100.0

30

100.0

100.0

sales
director of the department of
income tax and sales
Total

experiance
Cumulative
Frequency
Valid

5 - 1

Percent

Valid Percent

Percent

6.7

6.7

6.7

11 - 5

11

36.7

36.7

43.3

15 - 11

13

43.3

43.3

86.7

13.3

13.3

100.0

30

100.0

100.0

15
Total

Mean

Std. Deviation

1.57

.504

1.53

.507

1.43

.504

1.47

.507

1.90

.712

1.50

.509

1.43

.504

1.47

.507

1.63

.490

10

1.50

.509

11

1.73

.640

12

1.43

.504

13

2.03

.615

14

2.20

.664

15

1.27

.450

16

4.10

3.517

17

1.83

.531

18

1.63

.490

19

1.93

.691

Valid N (listwise)

Mean

Std. Deviation

20

2.03

.615

21

2.20

.664

22

1.27

.450

23

4.10

3.517

24

1.83

.531

25

1.63

.490

26

1.93

.691

Valid N (listwise)


:


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, % 43
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,% 20.0

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: .
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, ,
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t t , t
t , ,
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, ,
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t t , t
t , ,
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:

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C3 t t
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t t , t
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-1 ( 2005 ). .

-2 ( 1978 ). . : .
-3 ( 2005 ). . . :

-4 ( 1982 ). . : .

-5 ( 2005 ). .
.

-6 ( 2003 ). .

. : .

-7 ( 1993 ).

. 20,02,1160-140

-8 ( 2000 ). . ..

(2) -14 .187-157 ( 2000 ). .

16
-9 ( 1998 ). . : .
-10 ( 2006 ).

,1330-2331 . ,84, 28 -1
20

-11 ( 1992 ). .
).265-216 (1 9

-12 ( 1996 ). . . :
.

-13 ( 1998 ). . . :

-14 ( 1985 ). . . .

-15 ( 2003 ). . . :
.

-16 ( 2004 ). . . : .
-17 ( 2004 ). . . :

-18 ( 1992 ).

. ,1, 9
.213 -187

-19 ( 1994 ). .
21 ( ), ( 5.021-181

-20 ( 2003 ). .
.

-21 ( 2002 ). . . :

-22 ( 2003 ).
(2) . , 19 ,0.211-022

-23 ( 2003 ).

. .

-24 ( 2004 ).
.

. . ( 2003 ). -25
.

. . ( 2005 ). -26

References:
1- Frederick, E, and Giesecke, D, Narang. (1974). Income tax Law and
practice. India: Kalyani publishers.
2- Hoanousek, Jan, and Palda, Filip. (2004). Quality of Government nd
other Transition Countries. Services And TheCivic Duty To pay Taxes
in The Czech And Slovak Republics, A.. Kyklos . Vol, 57. 237-252.
3- Moser, Donald V. and Evans, John, H. (1995). The effects of
horizontal and exchange in equity on tax reporting decisions. In The
accounting Reviw, Vol, 70, No .4, 619-634.
4- Ray, M, Sommerfeld. (1990). An introduction to taxation. Harcourt
Brace Jovanovich, publishers, Sadiego.
5- Sallym, Jones. (2006). Principles of taxation for Business and
investment planning. MC Graw Hill /Irwin, New York.
6- Sandford, Cedric. (1984). Economics of public finance. Third edition
Pergamon press ltd, headington hill Oxford OX3 OBW, England.
7- Toby, Richard. (1978) . Theory and practice of income tax. Published
by sweet and Maxwell L td, London

:
:

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5 23

-23 25

25

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.

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.

-22
.

-21
.

-20
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-24
.

-25 .
-21
.
-27
.

-21
.
-23
.

-13
---
.
-12
.

-11

-10
.

-14
.
-15
.