Drivers of tax evasion from a cultural and social perspective

Tax evasion is a sinister economic phenomenon that has challenged various governments around the world. Considering the importance of this phenomenon in Iran, the purpose of this article is to investigate the effect of social and behavioral factors on tax evasion. In this regard, using questionnaire information from 100 experts and tax managers, the research model has been tested with the structural equation modeling (PLS) approach. Data analysis has been done in two parts of measurement model and structural model. In this regard, the technical features of the questionnaire, including reliability, convergent validity and divergent validity, were examined and the necessary corrections were made. In the structural part, the structural coefficients of the model were evaluated to check the research hypotheses. According to the research results, tax justice has a negative and significant effect on tax evasion. On the other hand, tax justice has an effect on tax evasion indirectly and with the variable mediating role of economic corruption. Also, the effect of people around who do not pay taxes properly on tax evasion is positive and significant, and this variable with the mediating variable of ethics also has an effect on tax evasion. In general, it can be said that from a social point of view, the government should try to increase people's trust in the tax system through various methods, including public announcement of the expenditure of tax revenues, so that tax compliance increases in this way.