Presentation of a Model of Obedience and Compliance Techniques in Tax Collection

This study aimed to develop a paradigmatic model of obedience and compliance techniques in tax collection among companies listed on the Tehran Stock Exchange. The research employed a qualitative, exploratory design using grounded theory methodology. Data were collected through semi-structured interviews with 10 purposively selected experts in taxation, finance, accounting, and psychology. The study covered the period from 2011 to 2021 and was conducted in two phases. In the first phase, data were gathered via a structured Delphi questionnaire informed by an extensive literature review. Open, axial, and selective coding were conducted using MAXQDA software, leading to the identification of core dimensions. Fuzzy logic was used in the Delphi analysis to validate and refine the extracted indicators. The resulting data were organized into six components of the paradigmatic model: causal conditions, contextual conditions, core phenomenon, strategies and actions, intervening conditions, and consequences. The core phenomenon was identified as “obedience and compliance techniques in tax collection,” encompassing eight main categories, including techniques based on power, emotional triggers, reciprocity, consistency, and self-presentation. Causal conditions were categorized into modern financial-taxation systems and executive–managerial structures. Contextual conditions included auditor quality, financial reporting standards, corporate governance, industry features, and capital market dynamics. Intervening conditions were classified into motivational and institutional factors. Strategic responses were found in economic, social, cultural, commercial, CSR, disclosure, and IT domains. The consequences included enhanced national economic development, improved social welfare, and improved intra-organizational outcomes such as better information quality, reduced agency costs, and increased investment efficiency. The study demonstrates that tax compliance is a multifaceted construct influenced by institutional infrastructure, behavioral techniques, governance practices, and motivational structures. Integrating psychological obedience strategies with systemic reforms offers a promising path to improving voluntary tax compliance and reducing tax evasion and avoidance. The proposed model, in terms of its societal outcomes, encompassed two primary categories: national economic development and improved social welfare.