Designing a Model of Factors Affecting the Promotion of Tax Culture in Iranian Athletes and Professional Coaches

The purpose of this study was to design a model of factors affecting the promotion of tax culture in Iranian athletes and professional coaches. The research was conducted by a combination of quantitative and qualitative methods and in the framework of descriptive-survey research. The statistical population in the quantitative section was all athletes and coaches working in professional leagues in Iran. A total of 45 coaches and 363 athletes were selected( equal to 368) and in the qualitative section, there were 12 sports and tax experts. The data collection tool was a researcher-made questionnaire which was validated by exploratory factor analysis and its validity and reliability and the factors were ranked by Friedman test. Data analysis was performed using SPSS-19 and LISREL8.8.8 software. Findings showed that individual factors, intra-organizational factors, socialization factors and extra-organizational factors have a positive, direct and significant effect on promoting the tax culture in Iranian athletes and professional coaches and intra-organizational factors were ranked first. It can be said that focusing on components such as transparency in tax laws and taxpayers' awareness and familiarity with tax laws is effective in promoting tax culture. Therefore, counting the indicators and criteria for taxation, especially for athletes and professional coaches, and passing and enforcing laws that block tax evasion, including the submission of formal documents, will help to promote a tax culture in the long run.