An Evaluating the effect of a healthy Administrative system health on Obedience of taxpayers at Thehran's Southern General Bureau of Tax Affairs

Tax incomes are considered as the only source for providing finances of public expenses in each country. Consequently، taxation system is considered as a very important and influential part of the economic activities. In this study the effect of a healthy Administrative system health on Obedience of taxpayers at Thehran’s Southern General Bureau of Tax Affairs has been studied. The population study of all managers، deputies and personnel working in tax affairs and taxpayers at Thehran’s Southern General Bureau of Tax Affairs. To do so، 198 managers، deputies and personnel working in tax affairs and 388 taxpayers at the above bureau were randomly selected. All of them responded to a research based questionnaire. Finally، the data from this questionnaire were analyzed by a single sample test. The research Is functional and descriptive. To research a question and ten sub-questions are used. the findings indicated that the «Evaluating the effect of administrative system health on tax submission Taxpayers of tax office of the southern of Tehran were positive and meaningful.