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Identifying the Effective Factors for the Improvement of Tax Compliance


  • Mahmoud Moeinadin


  • Forough Heirany


  • Azadeh Harandi



Due to the international sanctions against Iran, the tax discussions and the necessity of increasing tax credits have been overemphasized. Tax evasion and its influential factors have been examined by various researchers; however, the ways to improve the tax compliance have been rarely investigated in Iran. Therefore, the present study aims to examine the ways by which the tax compliance could be improved. The population is composed of the taxpayers in Yazd province. The sample is constituted of 383 taxpayers selected based on Cochran’s formula and stratified random sampling. This is an applied study using descriptive surveys to collect the required data from a researcher-made questionnaire including 18 elements. The collected data is then analyzed by different statistical methods such as exploratory factor analysis (EFA) and independent mean comparison. The findings support the significance of the questionnaire elements from the perspective of the participants. The results of EFA also reveal that about 62.767 percent of the tax compliance is a function of four factors of social, individual, structural and legal factors.

Suggested Citation

  • Mahmoud Moeinadin & Forough Heirany & Azadeh Harandi, 2014. "Identifying the Effective Factors for the Improvement of Tax Compliance," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 220-227, January.
  • Handle: RePEc:hur:ijaraf:v:4:y:2014:i:1:p:220-227

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