Effective Factors on Income Tax Non-Compliance in Occupations: Theory of Planned Behavior

The purpose of the present study is to review non-compliance of taxpayers in occupations within the framework of a behavioral theory. The present study is practical and it has a descriptive-survey approach. Cluster sampling method was used and the research data were collected through 338 structured and researcher-made questionnaires with 5-point Likert scale from 4 groups of occupations (currency exchangers, real estate agents, lawyers, and official court experts). The collected data were analyzed using SPSS (version 25), Smart P.L.S. (version 2), and structural equations modeling method. The results indicate that within the framework of planned behavior theory, attitude variables, information asymmetry, risk taking, and tax compliance cost have a significantly direct relationship with tax non-compliance intention. However, no significant relation was observed in the effect of attitude variables, tax knowledge, tax system, and tax officials. A significantly indirect relation was observed between the impact of norms on the intention of tax non-compliance and individual norms. Finally, it was observed that recognized behavioral control has a significant effect on the intention and behavior of income tax non-compliance in occupations. It is noticeable that tax organizations do not have sufficient focus on behavioral factors and since the theory of planned behavior is a suitable approach to explain and predict the intention and behavior of taxpayers, this gap can be investigated using this theory and other similar ones to present appropriate solutions.