The impact of knowledge management on tax compliance of West Azarbaijan taxpayers
DOI:
https://doi.org/10.9756/IAJBM/V5I2/1810021Keywords:
knowledge management, knowledge creation, knowledge sharing, knowledge application, tax compliance.Abstract
The aim of this study is the impact of knowledge management on tax compliance of West Azarbaijan
taxpayers. The research method is descriptive-correlation. In this study based on the Dalker’s theory, four
factors was used: knowledge creation, knowledge preservation, knowledge sharing and application of
knowledge. The statistical population of study was the taxpayers of West Azarbaijan that they were 772
people. The sample size was obtained 257 people, using Cochran formula. Self-made questionnaire of
knowledge management and self-made questionnaire of tax compliance of taxpayers was used to collect
data. Face validity was confirmed by the supervisor using symbols or formal parameters and the
reliability of the questionnaire was assessed with Cronbach's alpha. In order to analyze the data, the
Kolmogorov-Smirnov test, Pearson correlation and regression were used. The results showed that
knowledge management has an impact on tax compliance by the taxpayers of West Azerbaijan province.
