The Impact of Organizational Moral Values on Tax Obedience with Emphasis on the Mediating Role of Social Capital

Tax taking is important for governments in all countries for funding. But this issue should be done in a context that the role of components that are necessary for the consistency and sustainability of society, including respect for high human and moral values. In the meantime, the impact of moral values and social capital on the variable is an interesting issue that has recently been investigated in the field of behavioral finance. This paper investigated the effect of moral values on tax compliance with the mediating role of social capital in the General Department of Taxation of Zanjan Province. The research method is applied in terms of purpose and descriptive-correlation in terms of method. The statistical population of this study is the staff of the General Department of Tax Affairs of Zanjan Province, whose number is 457 people. The statistical sample size was estimated to be 209 using the Cochran relation and was selected by stratified random sampling. Required data with 3 standard questionnaires; The Questionnaire of Ethical Values of the Organization (Namkung, 2010), the Questionnaire of Tax Obedience (Pazhuhesh Nia1392-93) and the Questionnaire of Social Capital (Nahapit and Gushkal, 1998) were collected and based on structural equation modeling using SPss and PLS software. The findings showed a positive and significant effect of the organization's moral values and social capital on tax compliance; in addition, the mediating role of social capital in influencing moral values on tax compliance was confirmed.