Seifolah Hassanzadeh - Department of Accounting, Nour Branch, Islamic Azad University, Nour, Iran
Yahya Kamyabi - Department of Economics, Mazandaran University, Babolsar, Iran
Mehdi Khalilpour - Department of Accounting, Nour Branch, Islamic Azad University, Nour, Iran
Javad Ramzani - Department of Accounting, Islamic Azad University, Nour Branch, Nour, Iran

The purpose of this study is the effect of tax incentives on tax collection in the comprehensive tax plan using Grounded theory and the structural equation model. The method used in this study was a hybrid method including a qualitative method based on the Grounded theory approach and a quantitative method based on the structural equation approach. The research was conducted in three stages. In the first step, which was done qualitatively, the data are collected through structured interviews with a statistical sample (experts). In the second stage, key themes were extracted and converted into the corresponding model. In the last step, the extracted model was tested, which was done quantitatively. At the qualitative stage, the statistical population consists of two groups. The first group includes specialists and experts who have been faculty members of universities and the second group includes experts and managers who have at least ۱۰ years of experience in the field of finance and taxation. A sampling at this stage of the research was purposeful and ۱۲ in-depth and semi-structured interviews were conducted using theoretical sampling and the snowball technique of managers, tax experts and financial management. In a small part of the statistical population of the study, the taxpayers were the General Department of Tax Affairs of Mazandaran Province. According to the survey, the statistical population was ۴۰,۰۰۰ companies and based on the Morgan table, the sample size was ۳۸۰ files. In the present study, the data obtained from the text of the interviews were analyzed by MAXQDA software in order to increase the accuracy and speed of the research. In this research, ۹۸ codes extracted from ۱۲ detailed interviews with experts and specialists in the field of research have become ۳۳ more abstract concepts and finally, ۵ categories have been identified. The coefficient of achievement of structural equations shows that the variables of Ease of understanding and usefulness of the rules, Security and speed rules, Rules Support Services, Effectiveness of laws, and Conditions for facilitating the rules have a positive and significant effect on tax payments by taxpayers.

Video ads, top insurance brands, customer sentiment, Grounded theory, structural equations