The Study of Taxpayer's Perceptions of Tax System's Fairness and its Effect on Tax Compliance Behavior

Voluntary tax compliance is one of the important approaches to promote tax organization’s efficiency. The aims of this approach will be successfully realized when tax authorities properly identify and control the related affecting factors. Generally in tax compliance related studies، economic factors are more emphasized. While، according to the international researches، internal and psychological factors are as important as economic ones. Tax system’s fairness perception is one of the important internal factors which have been focused in recent decades by researches. Perceived fairness is the base to mutual confidence and it is emphasized in tax compliance. This descriptive and survey study has been sought to assess the effects of perceived tax fairness on taxpayers compliance behavior. At the same time the effects of tax knowledge and tax system complexity on tax fairness perception has been reviewed. The Structural Equations Modeling Method has been used to test researches hypotheses. The results of research have indicated that perceived tax fairness significantly influence tax compliance behaviors; tax knowledge positively influences fairness perceptions; tax complexity has an inverse relationship with fairness perceptions.