Change and Compliance Importance in Tax System's Reforms: Global Experience and Iranian Tax System Challenges

Tax compliance means accepting tax assessment and preparing to pay tax in a tax system. As voluntary compliance rate increases, tax indicators improve. Higher compliance rate is accompanied with the increased ratio of real tax revenue to the forcasted budget revenue. Effectiveness of tax system could be estimated based on non- compliance level or tax gap which is an important criteria in effectiveness of tax system. Deepening tax gap results in fundamental reforms. In this paper different aspects of tax compliance, present situation of Iranian system, different countrie's experiences in tax compliance and its impacts in different dimensions were reviewed and finally policy recommendations for reforming state tax reforms directed at increasing tax compliance have been provided.