The Study of LTU Taxpayer's Moral Behavior from Post Modern Ethical View

Tax is one of the most important financial resources of governments which plays major role in economic growth and income distribution. Tax to general revenue share is different among countries and its level is based on economic structure and development. Regarding tax role as a financial leverage، tax evasion phenomenon resulted from non- observance of professional moral is detriment for tax culture، social life and welfare. So، it is necessary to recognize underlying factors and its solutions for tax evasion resulted from neglecting moral aspects. The main goal of this research is to study moral behavior of LTU taxpayers of Khorasan Razavi province based on Foco’s moral view، who is one of post modern.