Identifying Factors affecting the Difference between Potential and Actual Tax Proceeds from Tax Experts’ Viewpoint

The present study is designed and implemented with the aim of identifying factors that affect the difference between potential and actual tax proceeds from tax professionals’ view point. The study population is Yazd Tax Administration employees while the sample, consisting 188 selected staff, are chosen using stratified random sampling method and Cochran formulas. The study is conducted as a descriptive survey using a researcher-made questionnaire, consisting of 28 components, to collect data. The collected data is analyzed by various statistical methods such as independent single sample t-test, exploratory factor analysis and correlation analysis. The results indicate the importance of the components set forth in the questionnaire from the perspective of the participants. Moreover, exploratory factor analysis shows that the difference between potential and actual tax proceeds is a function of six factors including weakness of administrative agents and structures, weakness of social and cultural factors, weakness of structural factors, weakness of organizational factors, weakness and inconsistencies of legal and administrative procedures. Keywords: Tax, Tax Capacity, Exploratory Factor Analysis, Tax evasion