Evaluating the Applied Model of Ethics in Tax Culture

Ethics in tax culture can be considered as a set of perceptions, insights and reactions of individuals to the tax system. The aim of this study was to provide a model of ethics in the tax culture in order to transform the tax system in the tax departments of the north of the country.               

The present study is applied-developmental in terms of purpose and descriptive-correlational in terms of research. The statistical population consists of 350 general managers and deputies, heads of provincial center affairs, heads of city departments and heads of departments of the Northern Tax Affairs Organization. The statistical sample size was selected using 200 simple random sampling method. Descriptive statistics and structural equation modeling were used to analyze the data using SPSS software version 26 and Smart-PLS version 3.2.

The results of structural equation model showed that ethics in tax culture has a direct and significant relationship with the implementation of the tax system, tax payment system, tax revenue, diversification of financing, tax compliance. The implementation of the tax system, tax payment system, tax revenue, diversification of financing, tax compliance has a direct and significant relationship with the evolution of the tax system. The implementation of the tax system, the tax payment system, diversification of financing, has a direct and significant relationship with tax compliance. Also, the tax payment system has a direct and significant relationship with the implementation of the tax system and tax revenue.

Efforts to establish ethics in the tax culture in the country can have a significant impact on reducing costs, increasing government revenues and creating effective controls that result in increased social justice and public welfare.