Regional Role of Tax Return Transcript Establishment in Intention-to-pay Taxes: (Study Case: Taxpayers of Iranian National Tax Admission Organization-Tehran)

Based on a qualitative method and interviews with experts (Delphi method), the present study identifies (economic, structural, behavioral and regulatory) factors influencing intention-to-pay taxes. The questionnaire designed for assessing the aforementioned four factors. Reliability investigation based on internal consistency and Cronbach’s alpha method and validity examination based on face, content and construct validity tests demonstrated the measurement instrument’s suitability. Study population included tax return transcripts submitted by legal tax payers in six districts of Tehran. The study sample volume was set at 382 based on a relative stratified random method. After administering the questionnaire using a quantitative method (exploratory factor analysis), the results (descriptive and inferential) were analyzed. In descriptive part, frequency distribution and central indices were analyzed and diagram was drawn for each variable. In inferential part, the issue was investigated following investigating the variables’ distribution using nonparametric statistical methods and Kruskal-Wallis test. Study findings suggested that the tax return transcript in Tehran’s center is higher in all of the factors. Mean values obtained for regulatory, behavioral, structural and economic factors are 164.48, 158.15, 159.2 and 154.98, respectively. The results also indicated that the average ranks of all the factors are significantly higher considering tax return transcripts in Tehran’s center compared to the other districts (P<0.01).