University of Tehran Press Social Studies and Research in Iran 2588-6355 5 4 2017 02 19 Semantic Reconstruction of the Tax Act with the Grounded Theory Method (A Case Study on Value Added Tax Payers in Zanjan City) Semantic Reconstruction of the Tax Act with the Grounded Theory Method (A Case Study on Value Added Tax Payers in Zanjan City) 575 592 60890 10.22059/jisr.2017.60890 FA Hosin Behravan student of Phd Hosin Behravan Journal Article 2016 04 17 The aim of this study is to produce a theory of action with emphasis on the VAT tax, and to discover the underlying condition, the causal factors and interventions that affect this action. In order to do that, the method of underlying theory was used. And using purposive sampling, in-depth interviews were conducted with 51 participants, and after theoretical saturation, sampling stopped. Findings show that deinstitutionalization of VAT is of category or central core. VAT practicing barriers include disacceptance of VAT, negative attitude toward VAT as a result of attributing negative consequences to its enforcement, the illegitimacy of the tax institution, perceived unfair tax practices, inefficiency of system of social control, and mutual social distrust. Furthermore, the continual underdevelopment is a consequence of tax deinstitutionalization. The aim of this study is to produce a theory of action with emphasis on the VAT tax, and to discover the underlying condition, the causal factors and interventions that affect this action. In order to do that, the method of underlying theory was used. And using purposive sampling, in-depth interviews were conducted with 51 participants, and after theoretical saturation, sampling stopped. Findings show that deinstitutionalization of VAT is of category or central core. VAT practicing barriers include disacceptance of VAT, negative attitude toward VAT as a result of attributing negative consequences to its enforcement, the illegitimacy of the tax institution, perceived unfair tax practices, inefficiency of system of social control, and mutual social distrust. Furthermore, the continual underdevelopment is a consequence of tax deinstitutionalization. https://jisr.ut.ac.ir/article_60890_72a8221d489e3b925e96c1e1ef6a0ebe.pdf