Investigating the Effective Factors on Promoting the Tax Culture of Ilam Province

Tax revenues play a key role in financing the world and economic growth and development. Paying attention to culture and strengthening it is one of the most useful and effective methods in improving tax revenues, so in order to promote tax culture, it is especially important to study the factors affecting it. The aim is to examine the factors affecting the strengthening of the tax culture. The statistical population of all taxpayers in Ilam province was determined as the sample size based on Cochran's formula of 384 people. The research tool is a questionnaire that was confirmed by studying the theoretical foundations and using the opinions of experts and validity experts and its reliability was confirmed by Cronbach's alpha coefficient of the whole questionnaire 0.813. The test of research hypotheses showed that efforts to provide information in a timely manner, training taxpayers, paying attention to tax justice, providing tax facilities to support vulnerable groups, encouraging sample taxpayers, imposing fines on delinquent taxpayers, non-discrimination in law enforcement, efforts to reduce tax evasion and social awareness of the use of tax resources are among the culturally influential factors of taxation. According to the results of Friedman test, the factors of non-discrimination in the implementation of laws and regulations, providing tax facilities to protect vulnerable groups, efforts to reduce tax evasion, attention to tax justice, social awareness of tax resources, fines for delinquent taxpayers, respectively. Taxpayer training, sample taxpayer incentives and efforts to provide timely information rank first to ninth.