Analyzing the effects of social trust on tax culture (Case study of taxpayers in Nowshahr and Chalous)

one of the sources of government revenue is tax revenues, understanding the tax culture is an absolute necessity in scientific research or applied planning. Therefore, this article was conducted to investigate the relationship between social trust and tax culture. The research method was survey and the necessary information was collected using a questionnaire. All taxpayers referring to the tax office of Nowshahr and Chalous cities were selected as the statistical population, whose number is equal to 24,500 people. The sampling method is stratified and the sample size according to Cochran's formula is 400 people. The findings show that the average tax culture is 3.59. Organizational performance and justice has the lowest and the desire to pay taxes has the highest average. The average social trust is equal to 3.09. Fundamental trust has the highest (3.34) and institutional trust has the lowest (2.95), the average. The results show that there is a significant correlation between social trust and its dimensions with tax culture. Their correlation coefficient is 0.766. The more social trust there is, the greater the level of tax culture among them. The fundamental trust dimension has the highest correlation (0.727) and the generalized trust dimension has the lowest correlation (0.703) with the tax culture. About 34% of changes in tax culture can be explained by social trust. The result is that more attention to trust, whether in the form of social trust or institutional or abstract trust, can play a role in increasing tax actions and reducing tax evasion. Therefore, in order to strengthen and promote the tax culture, it is necessary to increase social trust. Individuals perform tax actions because they have good social relationships or trust in each other because of their trust in the government or tax officials.