Conceptual mapping of social marketing mix in tax compliance

Document Type : Research Paper

Authors

1 Ph.D.student of marketing, Department of Management, Yazd branch, Islamic Azad University, Yazd,Iran

2 Professor of Marketing,Department of Management, Yazd Branch, Islamic Azad University

3 Assistant Professor of Marketing, Management Department of Management, Yazd Branch, Islamic Azad University, Yazd, Iran

Abstract

The social marketing that uses the principles of commercial marketing, could change the attitude and behavior of individuals in support of society’s welfare. The voluntary not-payment of taxes is one of the concerns of Iran’s economic administration. Because, a large share of Iran’s budget revenue (especially in recent years) to come to gather in tax, this study is aimed at employing the principles of social marketing mix to identify the factors contributing to voluntary tax payment by taxpayers. Therefore, the main purpose of this study is to examine the views of tax experts on how each of the social marketing mix can be effective in collecting taxpayers' taxes voluntarily. This conceptual mapping research is exploratory and basic from goal and audience dimensions respectively. The statistical population is the experts of the country's tax affairs organization who have been selected based on convenience sampling. The results show the prominent place of social marketing mix from the view of experts and prioritization of each element of social marketing mix in voluntary tax collection. Therefore, all eight elements of marketing mix (offer, participation cost, social communication, accessibility, publicity, participation, Policy-making and resource chain) fully maps the factors influencing voluntary tax collection, but, among them, the role of policy-making, participation, and publicity are more important.

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