A Model of Tax Compliance in Iran (in Persian)

Purpose: The purpose of this research was to identify the effective factors of compliance behavior among taxpayers and the extent these factors impact their tax compliance with a voluntary approach. Methodology: The statistical population was composed of all taxpayers and business owners in Tehran. Using the availability sampling method, 151 taxpayers and business owners were selected, and the necessary data were obtained from them through questionnaires. Regarding purpose, the research type was applied, and from the viewpoint of data collection method, it was descriptive. Also, field, exploratory, and causal survey methods were employed. For statistical analysis and to achieve the first goal of the research (identification of factors affecting voluntary tax compliance), the exploratory factor analysis method (dimension reduction) was used. To achieve the second (determining to what extent the identified factors affect tax compliance), multivariate regression was used. Findings: The results of exploratory factor analysis show that eight factors affect voluntary tax compliance including attitude towards the quality of the Tax Organization's services, legitimacy, promotion of justice, complexity, observing ethics, tax knowledge and information, collective determination to pay taxes, and fear and altruism. According to the results of multivariate regression, such factors as attitude towards the quality of services of the Tax Organization, promotion of justice, complexity, observing ethics and fear and altruism have a significant effect on the components of tax compliance. Originality: Collecting taxes based on taxpayers’ willingness has been one of the goals of governments. If this is realized, it will both have a positive effect on social trust and social capital and help the government save resources that would otherwise be spent for tax collection operations. All these will eventually increase the efficiency of the government. Identifying and examining these factors can have useful messages for policymakers as they lead to the provision of necessary facilities to promote voluntary tax compliance.