Investigating the relationship between procedural justice and trust (based on knowledge) and compliance with voluntary tax laws with regard to the mediating role of legitimate and coercive power

The aim of the current research is to investigate the relationship between procedural justice and trust (based on knowledge) and compliance with voluntary tax laws with regard to the role of mediation of legitimate and coercive power. The statistical population of this research includes all the employees of the tax affairs organization of North Khorasan province, which had a total of 170 people. According to Morgan's table, 118 people were randomly selected as a stratified sample size. To measure and test the variables in this research, the 34-question questionnaire of Gobna (2015) whose content validity was confirmed by the supervisor was used. The reliability of the mentioned questionnaire was also obtained by the method of Cronbach's alpha coefficient of 0.802, which was indicative of its high reliability. In order to analyze the hypotheses of the research, the structural model method was used with the help of Lisrel software. The results of the structural model showed that there is a significant relationship between procedural justice and trust based on compliance with tax laws and legitimate and mandatory powers. On the other hand, compulsory tax power and legitimate tax power mediate the relationship between procedural justice and knowledge-based trust and compliance with voluntary tax laws.