Designing a model for promoting tax culture in Iranian athletes and professional coaches with an ISM approach

The aim of this study was to design a model for promoting tax culture in Iranian athletes and professional coaches with an ISM approach. The research was performed by quantitative and qualitative mixed methods and in the framework of descriptive-survey research. The statistical population in the quantitative section was all athletes and coaches working in Iran's professional leagues, and 368 people were selected by stratified random sampling method based on Cochran's formula and 12 experts were in the qualitative section. The data collection tool was a researcher-made questionnaire that was validated by exploratory factor validation and validation of its validity and reliability. The ISM method was used to design the model. The results showed that 19 factors were effective in promoting the tax culture of Iranian coaches and professional athletes, and these factors were at six levels. The transparency factors in tax laws and the mechanized implementation of tax affairs at the infrastructural level and the factors for submitting tax returns and announcing the start of economic activity by taxpayers were at the first level of the model. It can be said that focusing on clarifying tax laws and modernizing the tax collection system, while influencing the creation of higher model and effective factors in tax collection, will lead to the development of tax culture and timely announcement of the start of activity and submission of tax returns and hidden It will reduce tax evasion.