tax culture

Since tax constitutes a major part of the government's income and is the most common and most important method of providing government spending to ensure social welfare and economic growth, therefore regardless of taxes and important factors in avoiding paying taxes, economic growth and increasing public welfare in the long term It is not possible. Therefore, the main purpose of the research is to examine the relationship between the effective tax rate and the risk of companies listed in the Tehran Stock Exchange, emphasizing the components of tax culture. The data of this research includes the financial information of listed companies from the beginning of 2007 to the end of 2016. In this research, the panel data model was used to check the hypotheses. The results showed that there is a significant and direct relationship between the lower effective tax rate and sub-indices of tax culture (tax laws, crimes and forgiveness, awareness, social justice), with future tax rate fluctuations and future stock price fluctuations. Therefore, it is necessary to use the funds from tax avoidance activities in the field of investment to increase the expected future cash flow and as a result reduce the cost of capital.

Promoting tax culture is a significant challenge in the tax system. In Iran's tax system, based on self-reported tax liability, voluntary tax payment is low because the tax system is inefficient. Thus, it is very important for Iranian policymakers, decision-makers, and managers to gain knowledge about the prevailing tax culture in the society. A progressive tax culture can significantly contribute to Iran's economic development. Therefore, factors affecting the tax culture must be identified and effective measures should be taken into account accordingly. This study is applied, descriptive-correlational study examines the relationship between tax culture and risky tax-avoidance in companies listed on the Tehran Stock Exchange. The research data included the financial data of the listed companies form 2008 to 2017. Regression panel data is applied to test the research hypotheses. The results show that there is a significant and positive relationship between tax culture and lower effective tax rates with prospective tax rate fluctuations and stock price fluctuations. Hence, more attention must be paid to the tax culture in taxation. Additionally, the funds arising from tax avoidance should be utilized in investment to increase the projected cash flow, and as a result, reduce the capital costs.

This study seeks to clearfy the case,whether the studied components have any influence on tax culture and compliance or not? This research from purpose point of view is an applied research.The stastical group of this research , includes active job tax-payers of Western Azarbayjan province who have payed tax at lest for 2years up to 2019. To collect the data , questionnaire prepared by research, approved by the supervisor , has been used. After determining sample size ,its validity and reliabity by Cochran formula,which selected 383 persons out of 193570 persons, about 400 questionnaires distrubted among job tax-payers of province and about 384 collected questionnaires were analyzed by SPSS software. Since hypothsis 4 was abnormal,it was tested by T test and rest of hypothesis because of their abnormalities were tested through non-parametric test.It was found,apart from first hypothesis which is about the process of automating , other hypothesis have a significant relationship with the culture of tax and compliance . It means hypothesis 2 to 6 are effective on tax culthure and compliance.finally in line with research findings ,some practical recommendations for improving tax culture and compliance as well as some proposals for future researcher's studies,were presented.