Investigate effected factors on development of Islamic organizational citizenship behavior in Tax Affairs Organization in Iran

The aim of the current applied, descriptive and correlational study was to investigate effected factors on development of Islamic organizational citizenship behavior in Tax Affairs Organization in Iran. The research population comprised 2500 employees in Tax Affairs Organization in Iran out of whom a sample 322 was randomly selected, based on Morgan Table, to participate in the study. The research data were collected using a researcher-made five-point level Likert scale questionnaire comprising 3 factors and 48 items tapping the participants’ responses were. Therefore, 350 questionnaires were distributed among members of the target population. Having distributed and collected the questionnaires, we analyzed descriptively and inferentially. Descriptively, features like absolute and relative frequency, mean, standard deviation and variance of background and main variables were estimated. Inferentially, correlational tests, multiple regression and spirman used indicated that spirituality, social responsibility; religiosity had a significant effect on development of Islamic organizational citizenship behavior in Tax Affairs Organization in Iran.