An Interrogation through the Effects of Cultural Factors on Efficient Implementation of Value Added Tax in Large Taxpayers Unit (Based on Cultural Health Model)

Nowadays the improvement of tax culture, establishment of tax self- declaration and accordingly the improvement of tax compliance are of the main issues concerning the tax authorities. Improvement of tax culture will lead to satisfaction of taxpayers. On the other hand the introduction of Value Added Tax as a modern tax base has led to all the activities in conformity with its efficient establishment along with tax culture development and increase in the level of taxpayers’ satisfaction. Hence, this paper which is the result of a filed research aiming at evaluation of the effects of Cultural Health Model factors over implementation of value added tax in Large Taxpayers Unit (LTU) through culture health model. The population selected for this research consists of all of the legal persons, registered tax files in large taxpayers unit. In this research along with evaluation of cultural health model dimensions such as: relation, communication, co-operation and decision making, infrastructure, leadership and change management, the ranking of aspects and the components of the model are also studied. In relation and job satisfaction aspects and co-operation and decision making, incentives aspects and infrastructures, training aspects and infrastructure management, knowledge management aspects and leadership aspect, the goals of value added tax are of the highest degree. According to the result reached through analysis, operational suggestions are presented.