Advertising Impact on Tax Compliance (A case study of Businesses Subject to Paragraph (c), Article 95, Direct Tax Act)

In many countries the main part of government revenue resources is raised by tax. Among countries tax share of total public revenues is different and it depends on development level and economic structure. So، governments have focused on practical solutions such as increasing tax collection and decreasing costs of tax collections as the most important issues. During previous years a series of media advertising activities have been done to develop and create desirable tax culture. This paper has attempted to review advertising activities’ impact as an index of improving tax related activities. This research is applied and descriptive and it uses questionnaire as an instrument for collecting data، so it is a kind of survey and field study. The statistical population includes all businesses subject to paragraph (c) of Direct Tax Act in Shahrekord in 1390 which is estimated 6300 and the random sample has been selected as 362 by Cochran formula. The reliability of questionnaire is 0. 95 and data was analysed by SPSS19. The results have indicated that advertisement has average impact on tax payment and on fields like public awareness of tax laws، sanctions and the way to spend it، tax culture expansion and tax justice promotion، the impact is less than average level.