Identifying the factors affecting the promotion of tax culture and its impact on improving the business environment

One of the important factors in improving the business environment is paying attention to the tax issue in order to provide conditions for improving economic activities by adopting appropriate tax policies. Therefore, one of the most important concerns of the tax system is the promotion of tax culture. The aim of this study was to identify the factors affecting the promotion of tax culture and its effect on improving the business environment in Golestan province. This research was applied in terms of purpose and descriptive-survey in terms of method. The statistical population in the qualitative stage was 28 university experts and the Golestan Tax Affairs Organization who were purposefully selected by the snowball technique. In the quantitative stage, there were 100 business experts and the sample size was 80 according to Krejcie and Morgan table. Simple random sampling method was used for sampling. The Delphi method was used to identify the factors and the structural equation method with SmartPLS3 software was used to examine the relationships between the variables. The results showed that the effective factors on promoting tax culture include taxpayer education, media culture, taxpayer awareness, taxpayer trust, taxpayer legalism, taxpayers' attitudes. The results of structural equations showed 0.360, 0.465, 0.422, respectively. 0.307, 0.381 and 0.319 have a significant effect on the promotion of tax culture and the promotion of tax culture has a significant effect on improving the business environment of 0.851.