Tax Compliance in Economic Development Programs in Iran

To cover the cost of governance and to establish fiscal discipline, it is required to consider operationally a utility, in the reference laws and programs for economic development named “tax compliance”. The objective of this study is to derive "tax compliance "proxies from economic development laws in Iran. For this purpose, the statistical description methods aroused. The Frequency analysis of Iran's economic development issues shows that almost 70 percent of issues are irrelative to tax compliance in laws of development programs. In other words, only about 30% of the subjects are related to tax compliance. However, according to theoretical basis presented in this paper, it is recommended to include the related issues, in reference rules such as development codes and nonrelated issues in other specific laws, especially in tax guidance and directives.