Designing a corporate Tax Compliance Model Based on Date -Based Theory in Iranian Tax System.

With regard to the importance of taxation and tax revenues in economic development of the country and the realization of macroeconomic objectives, designing a model for corporate tax compliance in Iranian tax system is inevitable. The present study is aimed at providing a model for corporate tax compliance based on the underlying theory in the Iranian tax system. To this end, we interviewed with 40 experts from different fields (university professors, society of certified accountants, official justice experts, corporates’ finance managers (tax experts); and a model including causal conditions,strategies, contexts, intervening conditions, and implications for corporate tax compliance in the Iranian tax system was presented using the data-based theory research method. Developing and facilitating the relationships between taxpayers and the Iranian National Tax Administrationusing software tools and identifying factors affecting corporate tax compliance, including cultural, economic, and non-economic factors, are the achievements of this study contributing toenhance corporate tax compliance.