Factors affecting tax culture from a sociological perspective using the Delphi method

The purpose of this study is to investigate the factors affecting tax culture from a sociological perspective using the Delphi method of Mazandaran photographers and cinematographers. The statistical population included knowledgeable and knowledgeable experts in the field of photography and filming in Mazandaran in 1398 and sampling was targeted and snowball method was considered to 14 experts in the cities of Sari, Babol, Ghaemshahr, Zirab, Amol and Noor. To conduct Delphi, self-administered questionnaires with 58 questions, which include the importance of each factor and model variables in explaining the factors affecting the tax culture, were distributed and after completion, collection and data were analyzed. Accordingly, the components of social factors (advertising, mass media, etc.), individual factors (taxpayer education, etc.), organizational factors (tax justice, ....), legal factors (transparency of tax laws) Etc.), political factors (government officials' determination to collect taxes, etc.) and economic factors (health or economic corruption of officials, etc.) affect tax culture. 3 Sub-factors of having a legal lawyer, forgiveness of tax offenses and the appropriate behavior and treatment of employees of the tax organization with taxpayers have been the least important, respectively, which according to experts have been removed from the model.