درخت حوزه‌های تخصصی

Taxes serve as a vital source of funding for governments and significantly influence economic growth and income distribution, which varies based on a country's level of development and economic framework. Recently, researchers have introduced methods to identify effective factors in preventing tax evasion. Most of these methods rely on basic techniques such as regression, structural equations, and non-intelligent methods that cannot effectively analyze the relationship between the values of the variables involved in this field. Therefore, in this study, we introduce a method that leverages artificial intelligence techniques, specifically a meta-heuristic optimization approach and a perceptron neural network. This method effectively analyzes the nonlinear relationships within the data while addressing both the intrinsic and extrinsic aspects of the data dimensions simultaneously. The research sample consists of 25 experts from the Tax Affairs Organization, and the study was conducted in the year 2022. The results indicate a high prediction accuracy of approximately 98%. Additionally, it highlights the significant role of various factors contributing to tax evasion, including income concealment, money laundering, economic crises, political trust, the weaknesses, and complexities of tax laws and regulations, inadequate clarification of tax laws, contradictions in legal tax articles, administrative bureaucracy, and an inefficient tax structure.

This research seeks to investigate the influence of human resource practices on organizational effectiveness by considering the mediating role of internal customer satisfaction. It draws on data from a human resource department and its employees; a total of 294 valid questionnaires are obtained. Structural equation modeling is employed to examine the proposed model. The results of this research hypotheses test indicate that human resource practices have direct and significant effects on internal customer satisfaction and organizational effectiveness. What’s more, internal customer satisfaction has a mediating role in the relationship between human resource practices and organizational effectiveness.