The Effect of Tax Morale on Tax Compliance: Case Study Isfahan City

The study of tax compliance with new approaches, involve added of non-economic factors such as social factors and institutional structures to the traditional model. The article tries to add "tax morale" to the model of tax compliance. The components of tax morale are quantitated with questionnaire which derived from world values survey (wvs). The statistical society included all of the taxpayers of Isfahan and random sampling was conducted by the Tax Administration and Finance organization in Isfahan. The size of the sample in order to determine the hypothesis of research is equal to 100 taxpayers. After collecting the data, the analysis by using descriptive and inferential statistical methods has been done. In order to test the hypothesis of the research, we used the multivariate OLS regression and multivariate logistic regression model with two Statements. The results of the estimated models show, attitude towards tax evasion, social norms and trust to the government and the tax, legal and judicial system at the level of 95% and age of taxpayers at the level of 90% have positive and significant effects on the tax morale. Tax morale variable at the level of 95% has positive and significant effect on tax compliance as well.