The Compliance Level: The Most Important Index towards an Effective and Desirable Tax System

All tax systems seek to collect the payable taxes, based on the related tax laws, and also use their resources effectively. So, determining the areas in which the tax compliance is low or there is no compliance, and also ranking those areas are regarded as a part of allocation process of scarce resources in achieving the maximum efficiency and effectiveness. Since the main goal of compliance is to assess the efficiency and effectiveness of the strategies used in fields in which the non-compliance dilemma is noticed, then doing research in respect of the quantitative tax compliance measurement models and its related methods and indexes is necessary. The main purpose of this research is to present a summary of attempts done in measuring the tax compliance using library study. The results show that there is no special model or theory to measure the tax compliance while regarding all effective factors but the Fisher Model can present a good one to do research about tax compliance, although some variables should be added to that model.