The Study of Cultural Factor's Effects on Tax Compliance in Iran

This study investigates tax cultural factors’ effects on tax compliance among taxpayers of 11 provinces of Iran. Tax compliance and tax culture improvement is the focus of the general public finance experts and tax authorities to create new tax bases or extension of the old ones. The richer the community’s tax culture is، the more successful and easier would be tax collection by tax administrations، and as a result taxpayers are willing to do their legal obligations. The data of the research has been collected by questionnaire. The statistical population includes 11 provinces which have compliance indices of 93% and more. In general 324 taxpayers were selected as a statistical sample. The data was analyzed with SPSS software using T-test and one-factor analysis، exploratory factor analysis. The reliability which was calculated with Cronbach alpha coefficient is 92%. All assumptions which were tested are 95% significant. Among the features of tax culture، Justice and function، with an average of 3/59، have the greatest influence on tax compliance. Taxpayers’ honesty and sense of responsibility with an average of 3/17 is in the second level and willingness to pay taxes by the average of 3/14 is in third level and has the lowest level of effect on tax compliance vis-à-vis two other variables.